Please show the calculations.

The Jill - Farley Corporation, manufacturer of tractors and other heavy farm equipment, is organized along decentralized product lines, with each manufacturing division operating as a separate profit center. Each division manager has been delegated full authority on all decisions involving the sale of that division's output both to outsiders and to other divisions of Jill - Farley. Click the icon to view the information on the divisions.) The company already completed an analysis to determine if it was in its best interest to have division C purchase 1,200 units from an external supplier for $145 per unit, assuming that there are no alternative uses for internal facilities of division A. (Click the icon to view the results of the analysis.) Now, assume that division A can sell the 1,200 units to other customers at $177 per unit, with variable marketing costs of $7 per unit. Read the requirement. Division C has in the past always purchased its requirement of a particular tractor-engine component from division A. However, when informed that division A is increasing its selling price to $170, division C's manager decides to purchase the engine component from external suppliers. Division C can purchase the component for $145 per unit in the open market. Division A insists that, because of the recent installation of some highly specialized equipment and the resulting high depreciation charges, it will not be able to earn an adequate return on its investment unless it raises its price. Division A's manager appeals to top management of Jill Farley for support in the dispute with division C and supplies the following operating data: C's annual purchases of the tractor-engine component 1,200 units A's variable cost per unit of the tractor-engine component $135 A's fixed cost per unit of the tractor-engine component $25 Data table S Purchase costs paid to external suppliers Less: Savings in variable costs Net cost to the company as a result of purchasing from external suppliers 174,000 162,000 12,000 $ Print Done Determine whether Jill - Farley will benefit if division C purchases the 1,200 units from external suppliers at $145 per unit. Show your computations. Begin by calculating the contribution margin from selling units to other customers. Then calculate the net benefit (cost) to the company as a whole. (Enter a net cost using parentheses or a minus sign.) Less Contribution margin from selling units to other customers