The materials used by the North Division of Zhang Company are currently purchased from outside suppliers at $40 per unit. These same materials are produced by Zhangs South Division. The South Division can produce the materials needed by the North Division at a variable cost of $20 per unit. The division is currently producing 154,000 units and has capacity of 220,000 units. The two divisions have recently negotiated a transfer price of $30 per unit for 66,000 units.

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

South Division
North Division