Need help on the wrong and missing boxes for Negotiated Transfer Price

Negotiated Transfer Price Mr. Bailey asks that you prepare Divisional Income Statements showing what 20Y8 results would have been had the Audit Division purchased all the excess capacity of the 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 can perform 4 more audits during the year, and the Audit Division would agree to a negotiated rate of $80 per hour to be paid to the Tax Division for the additional hours required, 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. Complete 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, 2018 Audit Division Tax Division Total Company Fees earned: Audit fees (16 engagements) Tax fees (45 engagements) $1,200,000 $708,750 64,000 $1,200,000 708,750 64,000 Transfer pricing fees Expenses: Variable: (180,000) Audit hours provided by Audit Division Tax hours provided by Tax Division (180,000) (236,250) (236,250) Excess capacity hours paid to salaried staff Audit hours provided by Tax Division 64,000 X (115,500) Fixed expenses 67,920 x (65,500) 906,000 X 23,800 Operating income before support department allocations 64,000 (50,000) 906,000 7,700 898,300 $ $ $ Support department allocations for payroll 31,500 Operating income $ $