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 $ 192 Variable cost per circuit board $ 114 Number of circuit boards: Produced during the year 21,300 Sold to outside customers 15,200 Sold to Division B 6,100 Sales to Division B were at the same price as sales to outside