(TCO 8) Abalone & Fitch has two divisions, C and D, each operated as a profit center. C charges D $35 per unit for each unit transferred to D. Other data follow $30 10,000 5,000 units 50,000 units C's variable cost per unit C's fixed costs C's annual sales to D C's sales to outsiders C is planning to raise its transfer price to $50 per unit. Division D can purchase units at $40 each from outsiders, but doing so would idle C's facilities now committed to producing units for D Division C cannot increase its sales to outsiders. From the perspective of the company as a whole, from whom should division D acquire the units, assuming D's market is unaffected? Outside vendors O Division C, but only at the variable cost per unit O Division C, but only until fixed costs are covered, then from outside vendors Division C, despite the increased transfer price