Tax Division, using a negotiated transfer price. The divisional managers tell you that, with the excess capacity of the Tax Division of $800$ hours, the Audit Division car erform $4$ more audits during the year, and the Audit Division would agree to a negotiated rate of $$80$ per hour to be pald to the Tax Division for the additional hours equired, with the Tax Division selling all its excess capacity to the Audit Division. The Tax Division would still be responsible for paying the salaries of their employees.

tomplete the following Divisional Income Statements. If there is no amount or an amount is zero, enter $"0"$:

BOR CPAs, Inc.

Divisional Income Statements

For the Year Ended December $31,20$ Y$8$