Decision on Transfer Pricing Materials used by the Instrument Division of XPort Industries are currently purchased from outside suppliers at a cost of $415 per unit. However, the same materia Division. The Components Division has unused capacity and can produce the materials needed by the Instrument Division at a variable cost of $344 per unit. avilable from the Components a. If a transfer price of $378 per unit is established and 40,300 units of materials are transferred, with no reduction in the Components Division's current sales, how much would XPort Industries' total income from operations increase? b. How much would the Instrument Division's income from operations increase? c. How much would the Components Division's income from operatio