the Belmont division of durham industries manufactures component R47,Which it transfer to the Alston division at 200% of variable cost.The variable cost of R47 is 14 per unit. Joe Lasker,the manager accountant of the Belmont division,calls Hal Tanner,his assistant,into his office. Lasker say," I am not sure about the fixed-and variable-cost distinctions you are making. I think the variable cost is higher than 14 per unit'