Yozamba Technology has two divisions, Consumer and Commercial, and two corporate service departments, Tech Support and Purchasing. The corporate expenses for the year ended December 31, 2016, are as follows:

Tech Support Department	$ 567,000
Purchasing Department	96,900
Other corporate administrative expenses	590,000
Total corporate expense	$1,253,900

The other corporate administrative expenses include officers salaries and other expenses required by the corporation. The Tech Support Department charges the divisions for services rendered, based on the number of computers in the department, and the Purchasing Department charges divisions for services, based on the number of purchase orders for each department. The usage of service by the two divisions is as follows:

	Tech Support	Purchasing
Consumer Division	360 computers	1,990 purchase orders
Commercial Division	270	3,710
Total	630 computers	5,700 purchase orders

The service department charges of the Tech Support Department and the Purchasing Department are considered controllable by the divisions. Corporate administrative expenses are not considered controllable by the divisions. The revenues, cost of goods sold, and operating expenses for the two divisions are as follows:

	Consumer	Commercial
Revenues	$7,440,000	$6,189,000
Cost of goods sold	4,112,000	3,119,500
Operating expenses	1,458,000	1,543,000

Prepare the divisional income statements for the two divisions. Refer to the list of Labels and Amount Descriptions for the exact wording of the answer choices for text entries.

YOZAMBA TECHNOLOGY

Divisional Income Statements

For the Year Ended December 31, 2016

1		Consumer Division	Commercial Division
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10	Total service department charges
11	Income from operations