Given the following data for Division S : 28. This is an IDLE/EXCESS CAPACITY question. Division B would like to purchase 5,000 units from Division S at a negotiated transfer price of $180 per unit. Division S has idle/excess capacity to handle Division B's requirements. Division B currently purchases from an outside supplier at a price of $185. If Division S rejects a $180 negotiated transfer price, the net income of the company, as a whole, will change by A) $400,000 B) $(450,000 C) $(475,000) D) $(430,000) E) $500,000