Division C makes a part that it sells to customers outside of the company. Data concerning this part appear below: Selling price to outside customers $ 53 Variable cost per unit $ 21 Total fixed costs $ 414,000 Capacity in units 27,800 Division D of the same company would like to use the part manufactured by Division C in one of its products. Division D currently purchases a similar part made by an outside company for $52 per unit and