Divisional income statements with support department allocations

Tech Services Department

Purchasing Department

Other corporate administrative expenses $637,000$

Total expense $$2,119,000$ 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:

$\backslash$table$[[,$Tech Services,Purchasing$],[$Consumer Division,$370$ computers,$6,100$ purchase orders$],[$Commercial Division,$230,11,300],[$Total$,600$ computers,$17,400$ purchase orders$],[,,]]$

and operating expenses for the two divisions are as follows:

$\backslash$table$[[,$Consumer,Commercial$],[$Revenues$,$$$9,114,300,$$$8,193,100$