The materials used by the Hibiscus Company's Division X are currently purchased from an outside supplier at $55 per unit. Divsion Y is able to supply Division X with 20,000 units are variable cost of $42 per unit. The two divisions have recently negotiated a transfer price of $48 per unit for the 20,000 units. Hibiscus Company Division Y will have what change in income as a result of the transfer? O $140,000 decrease $140,000 increase O $120,000 decrease O $120,000 increase