Required information

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Truball Inc., which manufactures sports equipment, consists of several operating divisions. Division A has decided to go outside the company to buy materials since division B plans to increase its selling price for the same materials to $200. Information for division A and division B follows:

Outside price for materials		$150
Division As annual purchases		10,000	units
Division Bs variable costs per unit		$140
Division Bs fixed costs, per year	$	1,250,000
Division Bs capacity utilization		100	%

Required:

1-a. Assume that division B can sell 10,000 units outside the company for $215 per unit with variable marketing costs of $10. What will be the net benefit/cost to the firm as a whole if Division B sells outside? (Enter all the amounts as positive value.)