Sun Quest Electronics makes solar panels at its plant in Akron, Ohio. Its variable cost per panel is $130 and the full manufacturing cost is $265. Sun Quest ships 250,000 panels to a division in Madrid, Spain. Net of marketing and distribution costs, the Madrid division sells the panels throughout the European Union at an average price of $450. (Click the icon to view tax and transfer price information.) Read the requirements. Begin by calculating the after-tax operating income earned by the U.S division from transferring 250,000 solar panels (a) at full manufacturing cost per unit. (Complete all answer boxes. Enter a "0" for any zero balances.) U.S. division: Revenues Costs Full manufacturing cost Division operating income $ 66,250,000 66,250,000 0 0 Division income taxes $ Division after-tax operating income Next, calculate the after-tax operating income earned by the Spanish division from transferring 250,000 solar panels (a) at full manufacturing cost per unit. Spanish division: Revenues Costs Transferred-in costs Customs duties Total Division costs Division operating income Division income taxes Division after-tax operating income 66250000