The materials used by the North Division of Zhang Company are currently purchased from outside suppliers at $45 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 $21 per unit. The division is currently producing 63,000 units and has capacity of 90,000 units. The two divisions have recently negotiated a transfer price of $31 per unit for 27,000 units.

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

South Division$fill in the blank 1North Division$fill in the blank 2