Selina Inc has a Valve Division that manufactures and sells standard valves on the open market. Selina also has a Pump Division that can use the valves in its manufacturing process for one of its pumps. The Pump Division is currently purchasing 10,000 valves per year from an overseas supplier at a cost of $23 per valve. Both divisions are evaluated as profit centers and Carter has a decentralized decision- making model. The Valve Division has the following information: Capacity in units: 100,000 units Selling price per unit to outside customers: $30 Direct materials per unit: $6 Direct labor per unit: $8 Variable overhead per unit: $3 Fixed costs per unit: $6 Required: Is it in the best interest of Selina for the transfer to occur? Show all supporting calculations