Truball Incorporated which manufactures sports equipment, consists of several operating divisions. Division A has decided to go outside the company to buy materials because division B plans to increase its selling price for the same materials to $200. Information for division A and division B follows: Outside price for materials $ 110 Division As annual purchases 6,000 units Division Bs variable costs per unit $ 100 Division Bs fixed costs, per year $ 1,170,000 Division Bs capacity utilization