Transfer pricing

In one of the specimen CBE papers on the ACCA website, the following question was given:
Ox Co has two divisions, A and B. Division A makes a component for air conditioning units which it can only sell to division B. It has no other outlet for sales.
Current information relating to division A is as follows:
Marginal cost per unit $100
Transfer price of the component $165
Total production and sales of the component each year (units) 2,200
Specific fixed costs of division A per year $10,000

Cold Co has offered to sell the component to division B for $140 per unit. If division B accepts this offer, division A will be closed.
If division B accepts Cold Co’s offer, what will be the impact on profits per year for the group as a whole?
The answer given is a decrease of $78000. Pls explain as I calculated $65000 as an increase in profits. Thanks!!