Swan Company has two divisions, Hill and Paradise. Hill produces a unit that Paradise could use in its production. Paradise currently us purchasing 5600 units from an outside supplier fro $62.00. Hill is operating at less than full capacity and has variable costs of $36.8 per unit. The full codt to manufacture the unit is $49.4. Hill currently sells 450,600 units at a selling price of $67.6. How much profit will Hill receive from the transfer if a transfer lrjce of $48 is agreed upon?

a) $62720 profit

b) $35600 profit

c) $7600 loss

d) $98600 loss