1. The materials used by Hibiscus Company's Division A are currently purchased from an outside supplier at $52 per unit. Division B is able to supply Division A with 18,300 units at a variable cost of $47 per unit. The two divisions have recently negotiated a transfer price of $48 per unit for the 18,300 units. Enter an increase as a positive number and a decrease as a negative number.

   a. By how much will each division's income increase as a result of this transfer?

   Division A	$
   Division B	$

   b. What is the total increase in income for Hibiscus Company?

   $