Requirement $2.$ Borges feels that a dual$$ transfer$-$pricing policy will improve goal congruence. He suggests that transfers out of the harvesting division be made at $175\%$ of full cost and transfers into the processing division be made at market price. Compute the operating income of each division under the dual$$ transfer$-$pricing method when $400$ comma $000$ pounds of cranberries are harvested during June $2020$ and processed into juice.