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:

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 $$220$ in additional variable cost per instrument and then sold the instruments for $$610$ each.

Required:

$1.$ Calculate the net operating incomes earned by Division A$,$ Division B$,$ and the company as a whole.

$2.$Assume Division A$\text{'}$s manufacturing capacity is $21,300$ circuit boards. Next year, Division B wants to purchase $6,900$ circuit boards from Division A rather than $5,900.($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?