Materials used by Bristol Company in manufacturing Division Cs product are currently purchased from outside suppliers at a cost of $10 per unit. However, the same materials are available from Division A of the Bristol Company. Division A has unused capacity and can produce the materials need by Division C at a variable cost of $8.50 per unit. A transfer price of $9.50 per unit is negotiated and 30,000 units of material are transferred with no reduction in Division As current outside sales. How much will Bristol Companys total operating income increase?

	A.	$120,000
	B.	$150,000
	C.	none of these
	D.	$45,000
	E.	$60,000