Swan Company has two divisions, Hill and Paradise. Hill produces a unit that Paradise could use in its production. Paradise currently is purchasing $5,800$ units from an outside supplier for $$64\mathrm{.}00.$ Hill is operating at less than full capacity and has variable costs of $$38\mathrm{.}80$ per unit. The full cost to manufacture the unit is $$51\mathrm{.}40.$ Hill currently sells $450,800$ units at a selling price of $$69\mathrm{.}60.$ What would be the impact on Swan Company's overall profits if the internal transfer is made?

Multiple Choice

$$ $$28,800$ increase

$$ $$146,160$ increase

$$ $$7,800$ decrease

$$ No change in profits