Grael Technology has two divisions, Consumer and Commercial, and two corporate service departments, Tech Support and Purchasing. The corporate expenses for the year ended December 31, 20Y7, are as follows:

Tech Support Department..................................$336,000

Purchasing Department........................................67,500

Other corporate administrative expenses..................448,000

Total corporate expense....................................$851,500

The other corporate administrative expenses include officers' salaries and other expenses required by the corporation. The Tech Support Department charges the divisions for services rendered, based on the number of computers in the department, and the Purchasing Department charges divisions for services, based on the number of purchase orders for each department. The usage of service by the two divisions is as follows:

Tech Support Purchasing

Consumer Division...............300 computers......1,800 purchase orders

Commercial Division.............................180...........................2,700

Total.................................480 computers.......4,500 purchase orders

The service department charges of the Tech Support Department and the Purchasing Department are considered controllable by the divisions. Corporate administrative expenses are not considered controllable by the divisions. The revenues, cost of goods sold, and operating expenses for the two divisions are as follows:

Consumer Commercial

Revenues........................$5,900,000.................$4,950,000

Cost of goods sold...............3,304,000..................2,475,000

Operating expenses..............1,180,000..................1,237,500

Prepare the divisional income statements for the two divisions.