oxco has two divisions, a and b. division a makes a component for air conditioni-凯发娱乐

oxco has two divisions, a and b. division a makes a component for air conditioning unitswhich it can only sell to division b. it has no other outlet for sales.

current information relating to division a is as follows:

marginal cost per unit $100

transfer price of the component $165

total production and sales of the component each year 2,200 units

specific fixed costs of division a per year $10,000

cold co has offered to sell the component to division b for $140 per unit.

if division baccepts this offer, division a will be shut.if division b accepts cold co’s offer, what will be the impact on profits per year for thegroup as a whole

increase of $65,000

decrease of $78,000

decrease of $88,000

increase of $55,000

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