Delta and Gamma are two divisions of the same company. Delta manufactures two products X and Y. X is sold outside the company. Y is sold only to division Gamma at a unit transfer price of 112. Y cannot be sold to any other outside company. Unit costs for product Y are: Direct materials Direct labour Variable overhead Fixed overhead 40 35 15 20 110 Division Gamma has received an offer from another company to supply a substitute for Y for 100 per unit. Assuming division Delta has spare capacity, if Gamma accepts the offer from the outside supplier, the effect on profits to the Delta division and to the company overall will be: A Delta decrease, company decrease B It is not possible to answer the question based on the data. Delta decrease, company increase D Delta increase, company increase E Delta increase, company decrease F I do not wish to answer this