Div A's unit cost data is below. Div B has been purchasing 1,000 units for $215.00 from another vendor and has offered Div A a price of $180.00 for 1,000 units. Div A's normal selling price is $220.00. Div A's capacity is 15,000 units and current sales to outside customers is 14,500 units. What is the earnings affect on the company if Div B purchases 1,000 units from Div A at $180.00 rather than outside at $215.00?

DM $60.00 DL 30.00 VOHD 15.00 FOHD 24.00 Variable selling 45.00 Fixed selling 9.00