Given the following data for Division S : 9. This is a FULL CAPACITY question. Division B would like to purchase 5,000 units from Division S at a negotiated transfer price of $135 per unit. Division S is at full capacity and therefore does not have the capacity to handle Division B's requirements. Division B currently purchases from an outside supplier at a price of $145. If Division S accepts a $135 negotiated transfer price, the net income of the company, as a whole, will change by A) $(300,000) B) $(325,000) C) $(360,000) D) $180,000 E) $210,000