Pharoah International Corporation has two divisions, beta and gamma. Beta produces an electronic component that sells for $$75$ per unit, with the following costs based on its capacity of $213,000$ units:

Direct materials

$$22$

Direct labour

$17$

Variable overhead

$4$

Fixed overhead

$12$

Beta is operating at $74\%$ of normal capacity and gamma is purchasing $14,500$ units of the same component from an outside supplier for $$69$ per unit.

$($a$)$

Calculate the benefit, if any, to beta in selling to gamma $14,500$ units at the outside supplier's price.

Benefit

$

per unit