he Blade Division of Dana Company produces hardened steel blades. Approximately one-third of the Blade Division's output is sold to the Lawn Products Division of Dana; the remainder is sold to outside customers. Blade Division's estimated sales and cost data for the year ending June 30th are as follows: Sales to Lawn Products Division Sales to Outsiders Revenue $ 36,000 $ 96,000 Variable costs 24,000 48,000 Fixed costs 6,600 33,000 Gross margin $ 5,400 $ 15,000 Unit sales 24,000 48,000 The Lawn Products Division has an opportunity to purchase, on a continual basis, 24,000 blades (of identical quality) from an outside supplier, at a cost of $1.65 per unit. Assume that the Blade Division cannot sell any additional products to outside customers. Assume