divisions, Division A and Division B. Division A produces a motor that sells for $83 per unit, with the following costs based on its capacity of 195,000 units: $30 26 Direct materials Direct labour Variable overhead Fixed overhead 8 7 Division A is operating at 70% of normal capacity and Division B is purchasing 26,000 units of the same component from an outside supplier for $78 per unit, Calculate the benefit, if any, to Division A in selling to Division B the 26,000 units at the outside supplier's price. Benefit Calculate the lowest price Division A would be willing to accept Lowest price If Division A is operating at full capacity, what would be the lowest transfer price that it is willing to accept? Lowest transfer price