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Division P of Launch Corporation has the capacity for making 79,500 wheel sets per year and regularly sells 64,500 each year on the outside market.

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Division P of Launch Corporation has the capacity for making 79,500 wheel sets per year and regularly sells 64,500 each year on the outside market. The regular sales price is $145 per wheel set, and the variable production cost per unit is $101. Division Q of Launch Corporation currently buys 34,500 wheel sets of the kind made by Division P) yearly from an outside supplier at a price of $135 per wheel set. If Division Q were to buy the 34,500 wheel sets it needs annually from Division P at $123 per wheel set, the change in annual net operating income for the company as a whole, compared to what it is currently, would be

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