Division A manufactures electronic circuit boards. The boards can be sold either to Division B of the san customers. Last year, the following activity occurred in Division A: Selling price per circuit board $ 191 Variable cost per circuit board $ 114 Number of circuit boards: Produced during the year 21,200 Sold to outside customers 14,500 Sold to Division B 6,700 Sales to Division B were at the same price as sales to outside customers. The circuit boards purchased electronic instrument manufactured by that division (one board per instrument). Division B incurred $25 instrument and then sold the instruments for $690 each. Division A manufactures electronic circuit boards. The boards can be sold either to Division B of the san customers. Last year, the following activity occurred in Division A: Selling price per circuit board $ 191 Variable cost per circuit board $ 114 Number of circuit boards: Produced during the year 21,200 Sold to outside customers 14,500 Sold to Division B 6,700 Sales to Division B were at the same price as sales to outside customers. The circuit boards purchased electronic instrument manufactured by that division (one board per instrument). Division B incurred $25 instrument and then sold the instruments for $690 each