Decision on transfer pricing Materials used by the Instrument Division of Ziegler Inc, are currently purchased from cutside suppliers at a cost of $233 per unit. However, the same materials are available from the Components Division. The Components Division has unused capacity and can produce the materiais needed by the Instrument Division at a variabie cost of $193 per unit. a. If a transfer price of $212 per unit is established and 43,400 units of materials are transferred, with no reduction in the Components Division's eurrent sales, Now much would Ziegler Inc.'s total operating income increase? b. How much would the Instrument Divisign's operating income increase? c. How much would the Components Division's operating income increase