Division S of GMA Company makes a part it sells to other companies. Data on this part are below: Division B, another division of GMA Company, is currently purchasing 10,000 units of a similar product each period from an outside supplier for $28 per unit but would like to begin purchasing from Division S. Suppose Division S has enough idle capacity to handle all of Division B's needs without any increase in fixed costs or interfering with its sales to outside customers. If Division S refuses to accept a transfer price of $28 or less and Division B continues to buy from the outside supplier, the company as a whole will: gain $20,000 in potential profit lose $20,000 in potential profit lose $70,000 in potential profit lose $60,000 in potential profit None of the above