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Help Save & Exit Submit Check my work Exercise 11A-3 Transfer Pricing from the Viewpoint of the Entire Company [LO6] 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 was recorded in Division A: Book Selling price per circuit board $125 Variable cost per circuit board Number of circuit boards: Produced during the year 20 , 000 Sold to outside customers 16 , 000 Sold to Division B 4, 000 Sales 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. Division B incurred $100 in additional variable cost per instrument and then sold the instruments for $300 each. Required: 1. Prepare income statements for last year for Division A, Division B, and the company as a whole. MacBook Air 110 DD