The Sunland Company is a multidivisional company. Its managers have full responsibility for profits and complete autonomy to accept or reject transfers from other divisions. Division A produces a sub-assembly part for which there is a competitive market. Division B currently uses this sub-assembly for a final product that is sold outside at \$1,128. Division A charges Division B the market price of $658 per unit of the part. Unit variable costs are \$494 and \$564 for Divisions A and B, respectively. The manager of Division B fects that Division A should transfer the part at a lower price than market because at market, Division B is unable to make a profit. (a) Calculate Division B's contribution margin if transfers are made at the market price, and calculate the company's total contribution margin. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses e 8 . (45).)