materials used by square yard products inc. in producing division 3's product are currently purchased from outside suppliers at a cost of $5.00 per unit. however, the same materials are available with division 6. division 6 has unused capacity and can produce the materials needed by division 3 at a variable cost of $3.00 per unit. a transfer price of $3.20 per unit is established, and 40,000 units of material are transferred, with no reduction in division 6's current sales. how much will division 6's income from operations increase? a.$15,000 b.$8,000 c.$150,000 d.$80,000