Branded Shoe Company manufactures only one type of shoe and has two divisions: Assembly and Finishing. The Assembly Division manufactures shoes for the Finishing Division. After completing the pair of shoes Finishing sells them externally to retailer shoe stores for a price of $75 per pair of shoes. The Assembly Division transfers all shoes internally to Finishing. If Assembly were to sell externally, the price is $36 per pair Assembly's costs per pair: Direct materials Direct labor Variable overhead Division fixed costs $ 10 $ 8 $ 6 $ 4 Finishing's costs per pair: Dire materials Direct labor Variable overhead $ 14 $ 5 $ 4 $ 12 Division fixed costs Calculate and compare the difference in Branded Shoe Company's Operating Income between Transfer Price Scenarios A and B if the Assembly Division sells 100,000 pairs of to the Finishing Division. Scenario A: Negotiated transfer price of $30 per pair Scenario B: Market-based transfer price per pair Multiple Choice $600,000 more operating income under Scenario A. $600,000 more operating income under Scenario B. $60,000 more operating income under Scenario A. The operating income is the same under both scenarios