the materials used by the harmony division of kirtland company are currently purchased from outside suppliers at $80 per unit. these same materials are produced by the nauvoo division. the nauvoo division can produce the materials needed by the harmony division at a variable cost of $65 per unit. the division is currently producing 130,000 units and has capacity of 160,000 units. the two divisions have recently negotiated a transfer price of $72 per unit for 15,000 units. by how much will each division's income increase as a result of this transfer?