as a raw material in its operations. If Division B purchases the units from Division A, Division B would need to pay $1.50 per unit in shipping costs to an outside freight company. Alternatively, Division B can buy the units from a separate outside vendor at a delivered price of \$21 per unit. Either way, Division B plans on meeting the demand of all its customers. The two divisions are trying to work out a mutually agreeable transfer price, and have agreed that incremental costs do not include fixed costs. A. Assume division A has ample idle capacity. 1) Determine the INCREMENTAL cost PER UNIT of the organization as a WHOLE if Division B purchases the units INTERNALLY. 2) Determine the OPPORTUNITY cost PER UNIT of Division A if Division B purchases the units INTERNALLY. B. Assume division A is ALREADY at full capacity before considering the interdivisional transfers. 1) Determine the INCREMENTAL cost PER UNIT of the organization as a WHOLE if Division B purchases the units INTERNALLY. 2) Determine the OPPORTUNITY cost PER UNIT of Division A if Division B purchases the units INTERNALLY