Division A manufactures electronic circuit boards. The boards can be sold ether to Division of the same company or to outside customers. Last year, the following activity occurred in Division A 176 116 $ Selling price per circuit board Variable cost per circuit board Number of circuit boards Produced during the year Sold to outside customers Sold to Division B 21,000 14,200 6,800 Sales to Division B were at the same price as sales to outside customers. The circuit boards purchased by Division B were used in on electronic Instrument manufactured by the division (one board per instrument). Division B incurred $300 in additional variable cost per instrument and then sold the instruments for $650 each Required: 1. Calculate the net operating incomes earned by Division A Division B, and the company as a whole. 2. Assume Division A's manufacturing capacity is 21000 circuit boards. Next year, Division B wants to purchase 7,800 circuit boards from Division A rather than 6,800. (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 to sell them to outside customers