Transfer Pricing Wiring used by the Appliance Division of Kaufman Manufacturing is currently purchased from outside suppliers at a cost of $219 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 $182 per unit. Assume that a transfer price of $208 has been established and that 44,300 units of materials are transferred, with no reduction in the Electronic Division's current sales. a. How much would Kaufman 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