1. Using the data from the Coffee & Cocoa Company, (a) determine the divisional income from operations for the THREE regions by allocating the service department expenses proportional to the sales of the regions (b) determine the increase or decrease in net income if C Region did not operate. A Region - B Region - C Region Sales $600,000 - $900,000 - $300,000 Cost of goods sold $200,000 - $350,000 - $190,000 Selling Expenses $150,000 - $275,000 - $100,000 Service Department expenses Purchasing - - $210,000 Payroll accounting - - $108,000