Division P of Launch Corporation has the capacity for making 81,500 wheel sets per year and regularly sells 66.500 each year on the outside market The regular sales price is $165 per wheel set, and the variable production cost per unit is $117. Division Q of Launch Corporation currently buys 36,500 wheel sets (of the kind made by Division P) yearly from an outside supplier at a price of $155 per wheel set. If Division Q were to buy the 36,500 wheel sets it needs annually from Division P at $139 per wheel set, the change in annual net operating income for the company as a whole, compared to what it is currently, would be Multiple Choice $1,387000 667000 $83,000