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miring used Of are from at a Of S the the The has unused capacity and Can the by Instrument a "liable cost per unit. thM transfer mice S 180 has been established and that units of materials red.xti,on in the Current much XPat Imiustries Income from ooerations increse' b. much instrument income trom c. the Components income . 's as the division capacity d. Am transfer Cause the total income Of the to toward making materials for that are ultimately sold to the outside.