Please show detailed work

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. In order to determine an optimal transfer pricing system, management would like you to demonstrate what an income statement would look like under a cost, market, and negotiated transfer pricing structure. These various transfer prices are listed as follows. 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 (thus three different income statements) and calculate the operating income/loss percentage. Prepare a brief summary of the results./ Cost-based Market-based Negotiated Gallons transferred $ 0.62 $ 0.74 $ 0.70 278,000 GREAT SPRINGS BOTTLED WATER COMPANY Income Statement Month Ending August 31, 2018 Transportation Sales ? Cost of goods sold $89,627 Gross profit ? Expenses Fuel/utility expense $15,000 Wages expense 43,090 Costs allocated from corporate 17,236 Total expenses $75,326 Operating income/loss) $ ? Operating income/(loss) % ? Bottling $286,000 ? ? $3,200 57,200 15,000 $75,400