Cornerstone Company has two divisions. The Bottle Division produces products that have variable costs of $3 per unit. Its 20X5 sales were 140,000 to outsiders at $5 per unit and 40,000 units to the Mixing Division at 140% of variable costs. Under a dual transfer-pricing system, the Mixing Division pays only the variable cost per unit. The fixed costs of the Bottle Division are 125,000 per year Mixing sells its finished products to outside customers for $11.50 per unit. Mixing has variable costs of $2.50 per unit in addition to the costs from the Bottle Division. The annual fixed costs of Mixing were $ 85,000. There were no beginning or ending inventories during the year. Required : a) Determine the operating incomes of the two divisions and the company as a whole for the year 4 marks) bBriefly explain why the company's operating income is less than the sum of the two divisions total income. (1 mark) marks