Noble Company has two divisions, A and B. Division A manufactures 5,600 units of product per month. The cost per unit is calculated as follows. Variable costs $ 6.20 Fixed costs 20.60 Total cost $ 26.80 Division B uses the product created by Division A. No outside market for Division A's product exists. The xed costs incurred by Division A are allocated headquarters-level facility-sustaining costs. The manager of Division A suggests that the product be transferred to Division B at a price of at least $26.80 per unit. The manager of Division B argues that the same product can be purchased from another company for $18.40 per unit and requests permission to do so. Required: a1. How much would the division gain or lose if Division B to purchase the product from the outside company for $18.40 per unit? (Round your answer to 2 decimal places.) a2. Is it in the best interest of Noble Company for Division B to purchase the product from an outside company? KN Yes No