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 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: Tech Services Purchasing Consumer Division Commercial Division Total 350 computers 220 6,200 purchase orders 11,500 570 computers 17,700 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: $644,100 531,000 505,000 $1,680,100 Consumer $6,838,700 3,799,300 Commercial $6,878,700 Revenues Cost of goods sold 3,473,400 Operating expenses 1,341,400 1,719,500 Prepare the divisional income statements for the two divisions. Do not round your interim calculations. Horton Technology Divisional Income Statements For the Year Ended December 31, 2017 Line Item Description Total support department allocations Consumer Commercial Division Operating income before support department allocations S Support department allocations: Division 000000000 00000 0000