The final expense is purchasing cost which is allocated based on purchase orders. Total Purchasing Cost: $89,600 Purchase Orders in Consumer: 7,280 Purchase Orders in Commercial 3,920 Total Purchasing Cost Total # of Purchase Orders Rate per Purchase Order Expense to Consumer Expense to Commercial Total Expense (should match line 1) Revenues Cost of Goods Sold Operating Expenses Tech Support Purchasing 89,600 1960 45.71 89,600 45.71 x 0 = 0 89,600 Consumer Commercial Income From Operations From the financial accounting department, the company knows that the total income from operations should be $2,749,400 Which division performed the best? Explain your answer using your numbers.