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 (ROl). Assume the following information relative to the two divisions Case 2 4. Alpha Division: Capacity in units Number of units now being sold to 57,000 280,000 101,000 191,000 74,000 191,000 outside customers Selling price per unit to outside 57,000 280,000 40 $ $ 101 $ 64 $ 67 $ 41 $ 48 customers Variable costs per unit Fixed costs per unit (based on capacity) 27 $ 23 $ Beta Division: Number of units needed annually Purchase price now being paid to 9,600 70,000 22,000 58,000 an outside supplier 67* "Before any purchase discount. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated