Divisional Income Statements with Service Department Charges Tech Support Department Purchasing Department Other corporate administrative expenses Total corporate expense $1,020,600516,000$61,0002,197,600 \begin{tabular}{clc} & Tech Support & Purchasing \\ \hline Consumer Division & 500 computers & 6,000 purchase orders \\ Commercial Division & 310 & 11,200 \\ Total & 810 computers & 17,200 purchase orders \end{tabular} of goods sold, and operating expenses for the two divisions are as follows: \begin{tabular}{lcc} & Consumer & Commercial \\ \hline Revenues & $9,525,800 & $8,420,000 \\ Cost of goods sold & 5,292,100 & 4,251,700 \\ Operating expenses & 1,868,500 & 2,104,800 \end{tabular} Prepare the divisional income statements for the two divisions. Do not round your interim calculations. Yozamba Technology Divisional Income Statements For the Year Ended December 31, 20Y7 Check My Work Subtract the service department charges for a division from that division's income from operations before such charges to determine income from operations. Learning Objective 3