Manufacturer A manufactures electronic circuit boards. The boards can be sold either to Manufacturer B of the same company or to outside customers. Last year, the following activity occurred in Manufacturer A: $ 195 127 Selling price per circuit board Variable cost per circuit board Number of circuit boards: Produced during the year Sold to outside customers Sold to Manufacturer B 21,900 15,600 6,300 Sales to Manufacturer B were at the same price as sales to outside customers. The circuit boards purchased by Manufacturer B were used in an electronic instrument manufactured by that division (one board per instrument). Manufacturer B incurred $230 in additional variable cost per instrument and then sold the instruments for $620 each. Required: 1. Calculate the net operating incomes earned by Manufacturer A, Manufacturer B, and the company as a whole. 2. Assume Manufacturer A's manufacturing capacity is 21,900 circuit boards. Next year, Manufacturer B wants to purchase 7,300 circuit boards from Manufacturer A rather than 6,300. (Circuit boards of this type are not available from outside sources.) From the standpoint of the company as a whole, should Manufacturer A sell the 1,000 additional circuit boards to Manufacturer B or continue to sell them to outside customers? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate the net operating incomes earned by Manufacturer A, Manufacturer B, and the company as a whole. Manufacturer Manufacturer A B Total Company Sales Expenses Added by the division Transfer price paid Total expenses Net operating income 0 0 0 $ 0 $ 0 $ 0