Divisional Income Statements with Service Department Charges Grael Technology has two divisions, onsumer 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 $1,177,800 Purchasing Department 354,000 Other corporate administrative expenses 659,000 Total corporate expense $2,190,800 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 Purchasing Consumer Division 480 computers 6,200 purchase orders Commercial Division 300 11,500 Total 780 computers 17,700 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 $9,982,100 $7,914,800 Cost of goods sold 5,545,600 3,996,600 Operating expenses 1,958,000 1,978,500 Prepare the divisional income statements for the two divisions. Do not round your interim calculations. GRAEL TECHNOLOGY Divisional Income Statements For the Year Ended December 31, 2047 Consumer Division Commercial Division Gross profit Cost of goods sold ... Operating expenses $ Income from operations Income from operations before service department charges Less service department charges: Tech Support department 0 Purchasing department Income from operations