Divisional Income Statements with Support Department Allocations Horton Technology has two divisions, Consumer and Commercial, and two corporate support departments, Tech Services and Purchasing. The corporate expenses for the year ended December 31, 2017, are as follows: Tech Services Department Purchasing Department Other corporate administrative expenses $1,170,000 450,000 800,000 $2,420,000 Total expense The other corporate administrative expenses include officers' salaries and other expenses required by the corporation. The Tech Services Department allocates costs to the divisions based on the number of computers in the department, and the Purchasing Department allocates costs to the divisions based on the number of purchase orders for each department. The services used by the two divisions are as follows: Consumer Division Commercial Division Tech Services 1,100 computers 700 Purchasing 4,000 purchase orders 8,000 Total 1,800 computers 12,000 purchase orders The support department allocations of the Tech Services 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: Commercial Revenues Cost of goods sold Operating expenses Consumer $15,500,000 10,000,000 3,000,000 $33,250,000 15,800,000 1,750,000 Prepare the divisional income statements for the two divisions. Round your interi ons to three decimal places, if required Horton Technology Divisional Income Statements For the Year Ended December 31, 2017 Consumer Division Commercial Division Operating income before support department allocations Support department allocations: Total support department allocations