Frocks and Gowns, Inc., has two divisions, Day Wear and Night Wear. The Day Wear Division has an investment base of $890,000 and produces (and sells) 120,000 units of Collars at a market price of $12.70 per unit. Variable costs total $7.80 per unit, and fixed charges are $3.90 per unit (based on a capacity of 140,000 units). The Night Wear Division wants to purchase 28,000 units of Collars from The Day Wear Division. However, the Night Wear Division is only willing to pay $8.45 per unit. What is the contribution margin for the Day Wear Division if it transfers 28,000 units to the Night Wear Division at $8.45 per unit? $120,000 $588,000 $1,014,000 0 $567,000