Management of Great Springs Bottled Water Company has asked you, the controller, to develop a transfer pricing system for the company. The Transportation Department of the company sells all of its product to the Bottling Department of the company. Thus, the Transportation Department's sales become the Bottling Department's cost of goods sold. Using the transfer prices below, prepare an income statement for each of the transfer prices by filling in the missing numbers in the provided income statement based on each transfer price and calculate the operating income/loss percentage. Cost-based Market-based Negotiated Gallons transferred $0.62 $0.74 $0.70 268,00 GREAT SPRINGS BOTTLED WATER Income Statement Month Ending August 31, 2018 Transportation Bottling Sales $286,000 Cost of goods sold Gross profit Fuel/utility expense Wages expense Costs allocated from corporate Total expenses Operating income/(loss) $ Operating income/(loss) % $89,627 $15,000 $3,200 43,090 17,236 $75,326 57,200 15,000 $75,400 ? ?