Division X makes a part with the following characteristics:

Production capacity27,000unitsSelling price to outside customers$22Variable cost per unit$15Fixed cost, total$102,000

Division Y of the same company would like to purchase 10,020 units each period from Division X. Division Y now purchases the part from an outside supplier at a price of $21 each. Suppose Division X has ample excess capacity to handle all of Division Y's needs without any increase in fixed costs and without cutting into sales to outside customers. If Division X refuses to accept the $21 price internally and Division Y continues to buy from the outside supplier, the company as a whole will be: