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 Variable cost per circuit board Number of circuit boards: Produced during the year Sold to outside customers Sold to Division B %24 %24 188 113 20,900 14,800 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 $240 in additional variable cost per instrument and then sold the instruments for $700 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 20,900 circuit boards. Next year, Division B wants to purchase 7,100 circuit boards from Division A rather than 6.100. (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?