Ajax Corporation has two divisions. The mining division makes$$ toldine, which is then transferred to the metals division. The toldine is further processed by the metals division and is sold to customers at a price of $$150$ per unit. The mining division is currently required by Ajax to transfer its total yearly output of $200,000$units of toldine to the metals division at $110\%$ of full manufacturing cost. Unlimited quantities of toldine can be purchased and sold on the outside market at $$90$ per unit. The following table gives the manufacturing cost per unit in the mining and metals divisions for $2014$:

$256$

Mining Division Metals Division

Direct material cost

$$12$

$$6$

Direct manufacturing labor cost

$16$

$20$

Manufacturing overhead

Requirement $1.$ Calculate the operating incomes for the mining and metals divisions for the $200,000$ units of toldine transferred under the following$$ transfer$-$pricing methods:$($a$)$ market price and$($b$)110\%$ of full manufacturing cost. Begin with calculating the operating income for the mining division under each method by entering the appropriate$$ amounts, then complete the table for the metal division.