UTILULUInprogre... Transfer Pricing Wiring used by the Appliance Division of Childs Manufacturing is currently purchased from outside suppliers at a cost of $288 per unit. However, the 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 $239 per unit. Assume that a transfer price of $274 has been established and that 42,000 units of materials are transferred, with no reduction in the Blectronic Clinton current sales. a. 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 d. If the negotiated price approach is used, what would be the range of acceptable transfer prices and why