Try It$!23-2$: True North Corporation has two divisions. The Mining division makes Toldine, which is then transferred to the Metals division. Toldine is further processed by the Metals division and is sold to customers at a price of $$190$ per unit. The Mining divisjon is currently required by True North to transfer its total yearly output of $250,000$ units of Toldine to the Metals division at $120\%$ of full manufacturing cost. Unlimited quantities of Toldine can be purchased and sold on the outside market at $$95$ per unit.

The following table gives the manufacturing cost per unit in the Mining and Metals divisions for $2020$

$\backslash$table$[[,$Mining Division,Metals Division$],[$Direct materials cost,$$14,$$$12$