Koopa Industries manufactures metal pipes at its plant in Bloomington, Indiana. The company has marketing divisions throughout the world. One of its divisions in Mushroom Kingdom (M.K.) imports 400,000 filters annually from Bloomington. The following information is available:

U.S. income tax rate	40%
Mushroom Kingdom income tax rate	45%
Mushroom Kingdom import duty	14%
Variable manufacturing cost per filter	$112
Full manufacturing cost per filter	$199
Selling price (net of marketing and distribution) in Mushroom Kingdom	$334

Suppose the authorities in the U.S. and M.K. only allow transfer prices between the full manufacturing cost of $199 and a market price of $252 based on comparable imports to the M.K. The M.K. import duty is charged based on the price at which the product is transferred into the M.K. Any import duty paid to the M.K. authorities is a deductible expense for calculating M.K. income taxes.

How much would after-tax operating income increase or decrease in the M.K. division if the company elects to set the transfer price at full manufacturing cost instead of market price? (round to the nearest dollar, enter increases as positive numbers and decreases as negative numbers)

***CORRECT ANSWER IS 13,292,400 INCREASE, PLEASE DO NOT ANSWER WITH RANDOM NUMBERS, HAD THAT HAPPEN 2X NOW ON THIS QUESTION AND YOU WILL GET A DISLIKE***

**ONLY ANSWER IF YOU KNOW HOW TO CORRECTLY ANSWER THE QUESTION***