amesway Corporation has two separate divisions that operate as profit centers. The following information is available for the most recent year:

	White Division	Grey Division
Sales (net)	$400,000	$420,000
Salary expense	30,000	50,000
Cost of goods sold	120,000	161,000

The White Division occupies 22,000 square feet in the plant. The Grey Division occupies 32,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $52,000. Compute gross profit for the White and Grey Divisions, respectively.

$280,000; $259,000.

$90,000; $209,000.

$90,000; $177,000.

$370,000; $370,000.

$68,000; $177,000.