Grael Technology has two divisions, Consumer and Commercial, and two corporate service departments, Tech Support and Purchasing. The corporate expenses for the year ended December 31, 2017, are as follows: $972,000 Tech Support Department Purchasing Department 392,500 Other corporate administrative expenses 587,000 Total corporate expense $1,951,500 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 370 computers 5,500 purchase orders Commercial Division 230 10,200 Total 600 computers 15,700 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 $8,665,900 $7,272,800 Cost of goods sold 4,814,400 3,672,400 Operating expenses 1,699,800 1,818,000 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, 2017 Consumer Division Commercial Division $ $ Income from operations before service department charges Less service department charges: A 1