The Sheridan Company is a multidivisional company. Its managers have full responsibility for profits and complete autonomy to accept or reject transfers from other divisions. Division A produces a sub-assembly pert for which there is a competitive market. Division B currently uses this sub-assembly for a final product that is sold outside at $1, IN. Division A charges Division B the market price of $644 per unit of the part unit variable costs are $484 and SSS2 for Divisions A and B, respectively. The manager of Division 8 feels that Division A should transfer the part at a lower price than market because at market, Division 8 is unable to make a profit. Calculate Division B's contribution margin if transfers are made at the market price, and calculate the compam/s total contribution margi n. (Enter negative amants usirw either a nqative sign preceding the nurnber e.g. 45 Or mrentheses e.g. (45).) Division B's contribution margin CompanVs total contribution margin