I have a company named AB,  that has two divisions. Division…

I have a company named AB,  that has two divisions. Division A wants to buy from Division B. Division B does not trust Division A. Because of this lack of trust, I am choosing to use cost transfer pricing and variable costs as my base. Division A will increase there contribution margin by $5 and Division B will not not lose any customers. 100 units are transacted. What is the impact to my company AB?