Division a manufactures electronic circuit boards. the boards can be sold either to division b of the same company or to outside customers. last year, the following activity occurred in division a: selling price per circuit board $125variable cost per circuit board $90number of circuit boards: produced during the year 20,000sold to outside customers 16,000sold to division b 4,000sales to division b were at the same price as sales to outside customers. the circuit boards purchased by division b were used in an electronic instrument manufactured by that division. (one board per instrument). division b incurred $100 in additional variable cost per instrument and then sold the instruments for $300 each. prepare income statements for division a, division b, and the company as a whole: division a division b total companysales $ $ $expenses: added by the divisiontransfer price paidtotal expensesnet operating income