In each of the cases below, assume Division X has a product that can be sold either to outside customers or to Division Y of the same company for use in its production process. The managers of the divisions are evaluated based on their divisional profits. Case A B Division X: Capacity in units 107,000 93,000 Number of units being sold to outside customers Selling price per unit to outside customers. 107,000 76,000 $ 53 $ 30 Variable costs per unit $ 29 $14 Fixed costs per unit (based on capacity) $ 6 $5 Division Y: Number of units needed for production 17,000 17,000 Purchase price per unit now being paid to an outside supplier $ 47 $ 28 Required: 2. Refer to the data in case B above. In this case, there will be no savings in variable selling costs on intracompany sales.