The Van Division of MotoCar Corporation has offered to purchase 180.000 wheels from the Wheel Division for 140 per wheel. At a normal volume of $500.000 wheels per year, production costs per wheel for the Wheel Division are as follows: The wheel Division has been selling 500.000 wheels per year to outside buyers at $60 each. Capacity is 700.000 wheels per year. The van Division has been buying wheels from outside suppliers at $ per wheel