The materials used by the Vancouver Division of Roberts Company are currently purchased from outside suppliers at $45 per unit. These same materials are produced by Roberts' Tucson Division. The Tucson Division can produce the materials needed by the Vancouver Division at a variable cost of $30 per unit. The division is currently producing 100,000 units and has capacity of 130,000 units. The two divisions have recently negotiated a transfer price of $38 per unit for 25,000 units. By how much will each division's (Tuscan and Vancouver) income increase as a result of this transfer