Decision on Transfer Pricing

Materials used by the Instrument Division of Ziegler Inc. are currently purchased from outside suppliers at a cost of $$358$ per unit. However, the same materials are available from the Components Division. The Components Division has unused capacity and can produce the materials needed by the Instrument Division at a variable cost of $$297$ per unit.

a$.$ If a transfer price of $$326$ per unit is established and $30,900$ units of materials are transferred, with no reduction in the Components Division's current sales, how much would Ziegler Inc.$\text{'}$s total operating income increase?

$

b$.$ How much would the Instrument Division's operating income increase?

$

c$.$ How much would the Components Division's operating income increase?

$$