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 1 2 3 4 Alpha Division: Capacity in units 96,000 416,000 166,000 316,000 Number of units now being sold to outside customers 96,000 416,000 116,000 316,000 Selling price per unit to outside customers $ 62 $ 122 $ 155 Variable costs per unit $ 50 $ 97 $ 120 $ 82 $ 58 Fixed costs per unit (based on capacity) $ 6 $ 15 $ 20 $ 9 Beta Division: Number of units needed annually 21,000 46,000 36,000 123,200 Purchase price now being paid to an outside supplier $ 59 $ 121 $ 155* *Before any purchase discount. Required: 1. Refer to case 1 shown above. Alpha Division can avoid $2 per unit in commissions on any sales to Beta Division. a. What is Alpha Division's lowest acceptable transfer price? b. What is Beta Division's highest acceptable transfer price? c. What is the range of acceptable transfer prices (if any) between the two divisions? Will the managers probably agree to a transfer?