Office Products Inc. manufactures and sells various high-tech office automation products. Two divisions of Office products Inc. are the Computer Chip Division and the Computer Division. The Computer Chip Division manufactures one product, a "super chip," that can be used by both the Computer Division and other external customers. The following information is available on this month's operations in the Computer Chip Division: Selling price per chip $50 Variable cost per chip $20 Fixed production $60,000 Fixed SG & A costs $90,000 Monthly capacity 10,000 chips External sales 6,000 chips Internal sales O chips Presently the Computer Division purchases no chips from the Computer Chip Division, but instead pays $45 to an external supplier for the 4,000 chips it needs each month. Two possible transfer prices for 4,000 units are under consideration by the two divisions: $35 and $40. Corporate profits would be if $35 is selected as the transfer price rather than $40. the same $40,000 larger $20,000 larger $20,000 smaller