Divisional Income Statements with Service Department Charges Grael Technology has two divisions, Consumer and Commercial, and two corporate service departments, Tech Support and Purchasing. The corporate expenses for the year ended December 31, 2017, are as follows: Tech Support Department Purchasing Department $1,074,000 223,500 Other corporate administrative expenses 558,000 Total corporate expense $1,855,500 The other corporate administrative expenses include officers' salaries and other expenses required by the corporation. The Tech Support Department charges the divisions for services rendered, based on the number of computers in the department, and the Purchasing Department charges divisions for services, based on the number of purchase orders for each department. The usage of service by the two divisions is as follows: Tech Support Consumer Division 370 computers Commercial Division 230 Total Purchasing 5,200 purchase onders 9,700 600 computers 14,900 purchase orders The service department charges of the Tech Support Department and the Purchasing Department are considered controllable by the divisions. Corporate administrative expenses are not considered controllable by the divisions. The revenues, cost of goods sold, and operating expenses for the two divisions are as follows: Consumer Commercial Revenues $8,706,200 $6,456,700 Cost of goods sold 4,836,800 3,260,300 Operating expenses 1,707,700 1,614,000 Firnen.the.desional.mcome.statements for the two.doasions.Do.pot.cound.vour.anteom.calculations