The North division of the Barter company manufactures and sells a single product, which is a part used in the manufacture of trucks. The annual production capacity is 35,000 units and the variable cost of each unit is $ 24. Currently, the North division sells 32,000 units per year to external customers at a price of $ 40 per unit. The South division of the Barter company wants to buy 15,000 units per year from the North division for use in its production. There would be no savings on the variable costs of transferring units internally rather than selling them externally. Suppose Division A is operating at full capacity and can sell all of its production to external customers at its usual selling price. If Division A agrees to sell the parts to Division B at $ 28 each, the business as a whole: There will be no change in the profits of the business as a whole. will earn $ 20,000 per period Will lose $ 40,000 per period Will lose $ 10,000 per period