Alpha and Beta are divisions within the same company. The managers of both divisions are evaluated based on their own division's return on investment (ROI). Assume the following information relative to the two divisions: Case Alpha Division: Capacity in units Number of units now being sold to 56,000 296,000 108,000 197,000 84,000 197,000 48 outside customers 56,000 296, 000 selling price per unit to outside customers Variable costs per unit Fixed costs per unit (based on $ 103 $ 66 $ 41 $ 20 $ 60 $ 35 $ 34 capacity) 29 $ 10 $ 17 $ Beta Division: Number of units needed annually Purchase price now being paid to 10,600 68,000 17,000 60,000 an outside supplier 96 $ 40 $ 60 "Before any purchase discount. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated Required: