Dickson Group has two divisions. The following statement shows the financial result of each division for the year ended 2020. Year 2020 Product type Sales volume Division B Equipment B 72,000 units $000 720,000 Sales revenue Variable costs Contribution Fixed costs Operating profit 278,000 #include buying components from Division A. (382,000 )# 338,000 60,000 Division A Component A 140,000 units 5000 196,000 Division A Current production capacity Sold to Division B (140,000) 56,000 (20,000) 36,000 Division A manufactures one type of component only. It sells the components to external customers and also to Division B. The following information is available: 140,000 units 72,000 units Sold to external markets 68,000 units External market demand for Component A Market price $1500 per unit The current policy of the group is that internal sales 72,000 units should be transferred at their opportunity cost. Consequently, some components were transferred to Division B at the market price $1500 and some were transferred at variable cost of Component A. 112,000 units Required: (a) Prepare an analysis of the sales made by Division A that shows clearly, in units and in $, the internal and external sales made during the year 2020. (10 marks)