Transfer Pricing Wiring used by the Appliance Division of Childs Manufacturing is currently purchased from outside suppliers at a cost of $356 per unit. However, the same materials are available from the Electronic Division. The Electronic Division has unused capacity and can produce the materials needed by the Appliance Division at a variable cost of $295 per unit. a. If a transfer price of $324 per unit is established and 31,600 units of materials are transferred, with no reduction in the Electronic Division's current sales, how much would Childs Manufacturing's total operating income increase? $ b. How much would the Appliance Division's operating income increase? $ c. How much would the Electronic Division's operating income increase