Franklin Corporation has 2 divisions: Division A and Division B. Division A makes a part that Division B uses in one of its products that it sells to outside buyers for $300. Division A incurs $60 in costs to create the part. Division B incurs an additional $100 in costs to finish the product. There is no readily available market value for the part that Division A sells to Division B. The 2 division managers, therefore, agree upon a negotiated transfer price of $80. 1. The total profit per unit for the entire company for the product sold to outside buyers by Division B is $. 2. Taking the negotiated transfer price into account, the amount of profit per unit recognized by Division A for the part it transfers to Division B is $. 3. Taking the negotiated transfer price into account, the amount of profit per unit recognized by Division B for the product it sells to outside buyers is $.