=+Flight scheduling 75,000 75,000 Reservations 105,000 260,000 105,000 260,000 ________ __________ _________ __________ Income from operations $ 190,000 $ (60,000) __________ __________ ___________ ___________ The service department charge rate for the service department costs was based on revenues. Since the revenues of the two divisions were the same, the service department charges to each division were also the same.

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