Division A manufactures electronic circuit boards. The boards can be sold either 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	$	178
Variable cost per circuit board	$	112
Number of circuit boards:
Produced during the year		20,400
Sold to outside customers		14,300
Sold to Division B		6,100

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 $610 each.

Required:

1. Prepare income statements for Division A, Division B, and the company as a whole.