Yozamba Technology has two divisions, Consumer and Commercial, and two corporate service departnyents, Tech Support and Purchasing The corporate exponses for the year ended Decenber 31,20Y7; are as follows. he other corpotate adruinistrative expenses include officers's salaries and other expenses required by the corporation The Tech Suppont Departgeat chaiges the divisonis ial services. endered, based on the riumber of computers in the department, and the Purchasing Department chaiges divisions for services, bused on the number of purchase orders for each department The usage of service by the fwo dwisons is as follows The servce oepartment charges of the Tech Sigheat Department and the Purchayng Department are considered controtlable by the divions, Coipcrale adinanatrative expensea are not connogered controlable by the divisions. The revenues coat of goods soid, and operabong expenses for the fwo dmsions are ars follows Required Service department charges Amount Descriptions Advertising Department Cost of goods sold Gross profit Income from operations Income from operations before service department charges Operating expenses Purchasing Department Revenues Selling expenses Tech Support Department Total service department charges