Division Delta of Southern Corporation makes and sells a single product which is used by manufacturers of Cajun duck calls. Presently it sells 13,000 units per year to outside customers at $18 per unit. The annual capacity is 20,000 units and the variable cost to make each Cajun duck call is $12. Division Hunter of Southern Corporation would like to buy 5,000 Cajun duck calls a year from Division Delta to use in its duck decoys. It is currently paying $17 per unit from an outside vendor. $1 per unit sales commissions could be saved if Division Delta sold to Division Hunter rather than selling them on the outside market. This order is an all or none order. a) What is the minimum transfer price from the perspective of Division Delta and (b) if a transfer price is set at $15.00, by how much would Southern Corporation's net income increase/decrease? $11, $30,000 increase $12, $25,000 increase $18, $5,000 decrease $11, $20,000 increase