Division As cost accounting records show that the cost of its product is $150 per unit$103 in variable costs and $47 in fixed costs. The market price of the product, $163, barely covers Division As cost of production plus its selling and administrative costs. Division A has a maximum capacity of 111,300 units; it is currently producing and selling 76,200 units. Division B makes a product that uses Division As product and would like to purchase 12,600 units from Division A for $159. With $44 additional variable costs, Division B produces and sells the product for $266. Division As manager is not happy with Division Bs offer and is refusing to sell.

Calculate the increase in corporate income in the following situations:

a.	Division A sells 12,600 units to Division B for $159 each, and Division B produces and sells 12,600 units for $266.
b.	Division A does not sell to Division B. Division B purchases 12,600 units from an external supplier at $163 each and produces and sells 12,600 units for $266.

Increase in corporate income
a.	$ 1,499,400
b.	$?