Swan Company has two divisions, Hill and Paradise. Hill produces a unit that Paradise could use in its production. Paradise currently is purchasing 6,000 units from an outside supplier for $66.00. Hill is operating at less than full capacity and has variable costs of $40.80 per unit. The full cost to manufacture the unit is $53.40. Hill currently sells 451,000 units at a selling price of $71.60. How much profit will Hill receive from the transfer if a transfer price of $52.00 is agreed upon? Multiple Choice $8,000 loss $99,000 loss $36,000 profit $67,200 profit