Division A manufactures electronic circuit boards that can be sold to Division B of the same company or to outside customers. Last year, the following activity occurred in Division A:

Selling price per circuit board $ $194$

Variable cost per circuit board $ $127$

Number of circuit boards:

Produced during the year $20,400$

Sold to outside customers $15,000$

Sold to Division B $5,400$

Sales to Division B were at the same price as sales to outside customers. The circuit boards purchased by Division B were used in an electronic instrument manufactured by that division $($one board per instrument$).$ Division B incurred $$260$ in additional variable cost per instrument and then sold the instruments for $$620$ each.

Required:

Calculate the net operating incomes earned by Division A$,$ Division B$,$ and the company as a whole.

Assume Division A$$s manufacturing capacity is $20,400$ circuit boards. Next year, Division B wants to purchase $6,400$ circuit boards from Division A rather than $5,400.($Circuit boards of this type are not available from outside sources.$)$ From the standpoint of the company as a whole, should Division A sell the $1,000$ additional circuit boards to Division B or continue selling them to outside customers?