A company consists of two divisions, Division Division A ls operating at full capacity making product X for which there e an external market. The variable cust of making one unit of productX is R 70, and the sale price of product X in the external market is Rs. 100 per unit. Division B peeds one unit of product X to manufacture another product, product Y. The variable conversion costs and further processing costs in Division B are Rs 29 per unit of product Y. The external selling price of product Y is Rs. 140 per unit. An external supplier has offered to sell units of product Y