PLEASE HELP ME ON THIS QUESTION!!

Hrubec Products has just acquired a small company that manufactures paper cartons. Hrubec plans to treat its newly acquired Carton Division as a profit center. The manager of the Carton Division is currently purchasing $5,400$ tons of pulp per year from a supplier at a cost of $$71$ per ton. Hrubec$$s president is anxious for the Carton Division to begin purchasing its pulp from the Pulp Division if the managers of the two divisions can negotiate an acceptable transfer price.