The materials used by the Harmony Division of Kirtland Company are currently purchased from outside suppliers at $80 per unit. These same materials are produced by the Nadvoo Division. The Nauvoo Division can produce the materials needed by the Harmony Division at a variable cost of $65 ner unit. The division is currently producing 130,000 units and has capacity of 160,000 onits. The two divisions have recently negotiated a transfer price of $72 per unit for 15,000 units. By how much will each division's income increase as a result of this transfer