The machining division of Cullumber International has a capacity of $2,000$ units. Its sales and cost data are:

The machining division is currently selling $1,800$ units to outside customers, and the assembly division of Cullumber International

wants to purchase $400$ units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred

to assembly will be $ $0$ unit, and not $$3/$unit$.$ If Cullumber's assembly division is currently buying from an outsider $$75$ per

unit, what will be the effect on overall company profits if internal sales for $400$ units take place at the optimum transfer price?

The company profits would

by $