From the following, calculate departmental income before tax. Assume a tax rate of 30%.

_____________________ Dept. A_________ Dept. B

Net Sales ...................$230,000............. $340,000

Cost of Goods Sold........ 100,000............... 126,000

Delivery Expense............ 24,900................ 28,300

Advertising Expense .........23,150................ 22,250

Depreciation Expense........ 20,500................ 24,500