Please help me understand what I'm getting wrong in the last part of this question.

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 Alpha Division: Capacity in units 99,000 419,000 169,000 319,000 Number of units now being sold to outside customers 99,000 419,000 119,000 319,000 Selling price per unit to outside customers $ 68 $ 128 $ 170 $ 88 Variable costs per unit $ 56 $ 103 $ 135 $ 64 Fixed costs per unit (based on capacity) Beta Division: $ 6 $ 15 $ 20 $9 Number of units needed annually 24,000 49,000 39,000 123,800 Purchase price now being paid to an outside supplier $ 65 $ 127 *Before any purchase discount. $ 170* 2. Refer to case 2 shown above. A study indicates that Alpha Division can avoid $5 per unit in shipping costs 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? Would you expect any disagreement between the two divisional managers over what the exact transfer price should be? d. Assume Alpha Division offers to sell 319,000 units to Beta Division for $126 per unit and that Beta Division refuses this price. What will be the loss in potential profits for the company as a whole? Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Req 1A to 1C Req 2A to 2D Req 3A to 3D Req 4 2. Refer to case 2 shown above. A study indicates that Alpha Division can avoid $5 per unit in shipping costs 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? Would you expect any disagreement between the two divisional managers over what the exact transfer price should be? d. Assume Alpha Division offers to sell 319,000 units to Beta Division for $126 per unit and that Beta Division refuses this price. What will be the loss in potential profits for the company as whole? Show less Identify the lowest and highest acceptable transfer prices: Lowest acceptable transfer price $ 123 Highest acceptable transfer price $ 127 Range of acceptable transfer prices $ 123 Transfer price $ 127 Will the managers agree to the trade? Yes Loss in potential profits for the company $ 1,276,000