Materials used by the Instrument Division of Ziegler Inc. are currently purchased from outside suppliers at a cost of $$332$ per unit. However, the same materials are available from

the Components Division. The Components Division has unused capacity and can produce the materials needed by the Instrument Division at a variable cost of $$276$ per unit.

Assume that a transfer price of $$315$ has been established and that $39,000$ units of materials are transferred, with no reduction in the Components Division's current sales.

a$.$ How much would Ziegler Inc.$\text{'}$s total operating income increase?

$

b$.$ How much would the Instrument Division's operating income increase?

c$.$ How much would the Components Division's operating income increase?

$