Garcon Inc. manufactures electronic products, with two operating divisions, the Consumer and Commercial divisions. Condensed divisional income statements, which involve no intracompany transfers and which include a breakdown of expenses into variable and fixed components, are as follows: GARCON INC. Divisional Income Statements For the Year Ended December 31, 2016 Consumer Commercial Total Division Division 2 Sales 3 14,400 units@ $144 per unit 4 21,600 units@ $275 per unit $2,073,600.00 $2,073,600.00 540000.00 2,073,600.00 $5,940,000.00 $8,013,600.00 940,000.00