The Assembly Division of SLOWCAR Company has offered to purchase 70,000 batteries from the Electrical Division (ED) for $110 per unit. The production costs per battery are $114. The Electrical Division has been selling 300,000 batteries per year to outside buyers for $138 each. Capacity is 350,000 batteries/year. The Assembly Division has been buying batteries from outside suppliers for $128 each. Should the Electrical Division manager accept the offer? Will an internal transfer be of any benefit to the company? Please show your work and the rationale for your answer.