The division's manufacturing costs and variable selling expenses related to the video card are as follows: Cost per unit $12.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead (at current production level) Variable selling expenses 9.00 7.00 6.00 7.00 The ComputerDivision of Martin Manufacturing can use the video card produced by the Small Components Division and is interested in purchasing the video card in-house rather than buying it from an outside supplier. The Smal Components Division has sufficient excess capacity with which to make the extra video cards. Because of competition, the market price for this video card is $30 regardless of whether the video card is produced by Martin Manufacturing or another company