Division A's cost accounting records show that the cost of its product is $151 per unit - $118 in variable costs and 523 in faed costs. The market price of the product, $162 barely covers Division Ascost of production plus its selling and administrative costs. Division A has a maximum capacity of 100,800 units; it is currently producing and selling 77.900 units. Division B makes a product that uses Division As product and would like to purchase 10,000 units from Division Afor $158. With $40 additional variable costs, Division B produces and sells the product for $234. Division As manager is not happy with Division B's offer and is refusing to sell. Calculate the increase in corporate income in the following situations. Division A sells 10,000 units to Division B for $158 each, and Division B produces and sells 10,000 units for $234 Division A does not sell to Division B, Division B purchases 10,000 units from an external supplier at $162 each and produces and sells 10,000 units for $234. a b Increase in corporate income a $ b$