Divisions costs are provided below:

	X	Y
Variable costs per container of soda ($)	8	31
Fixed costs per container of soda ($)	6	34

1. Assume 300 containers of soda are transferred from A to B for a negotiated hybrid-based transfer price of $23 per container. Each container is sold by B to customers, at a price of $140 per container. What is the operating income of A and B.