I am not entirely sure, I suppose there is a small possibility the second board in the set is a boot but I cant be sure. Here is the info I do have:

Bottom board is marked as M92-E-B and has a "Dong A Electro Design Group" logo on it.

Top board is marked M92-A-B, has the following numbers: 05C04170B1, MDK321V-0

All marked made in Japan.