The materials used by the Winston-Salem Division of Fox Company are currently purchased from outside suppliers at $68 per unit. These same materials are produced by Fox's Flagstaff Division. The Flagstaff Division can produce the materials needed by the Winston-Salem Division at a variable cost of $27 per unit. The division is currently producing 91,000 units and has capacity of 130,000 units. The two divisions have recently negotiated a transfer price of $39 per unit for 39,000 units.

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

Winston-Salem Division $ _____

Flagstaff Division $______