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	$ 181
Variable cost per circuit board	$ 117
Number of circuit boards:
Produced during the year	21,500
Sold to outside customers	14,500
Sold to Division B	7,000

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 $230 in additional variable cost per instrument and then sold the instruments for $620 each.

Required:

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

	Division A	Division B	Total Company
Sales	not attempted	not attempted	not attempted
Expenses:
Added by the division	not attempted	not attempted	not attempted
Transfer price paid	not attempted	not attempted
Total expenses	0	0	0
Net operating income	$0	$0	$0