Gibson Motors manufactures specialty tractors. It has two divisions: a Tractor Division and a Tire Division. The Tractor Division can use the tires produced by the Tire Division. The market price per tire is $85. The Tire Division has the following costs per tire Direct material cost per tire $17 Conversion costs per tire $1 (Assume the $1 includes only the variable portion of conversion costs ) Fixed manufacturing overhead cost for the year is expected to total $102,000. The Tire Division expects to manufacture 51,000 ti year. The fixed manufacturing overhead per tire is $2 ($102,000 divided by 51,000 tires). Read the requirements 02,000 The Tire Division expects to manufacture 51,000 tires this