Assume you are the department B manager for Marley's Manufacturing. Marley's operates under a cost-based transfer structure. Assume you receive the majority of your raw materials from department A, which sells only to department B (they have no outside sales). After calculating the operating income in dollars and operating income in percentage, analyze the following financial information to determine costs that may need further investigation. Marley's Manufacturing Income Statement Month Ending August 31, 2018 Dept. A Dept. B Sales $21,000 $50,000 Cost of goods sold 10,080 25,500 Gross profit $10,920 $24,500 Expenses: Utility expenses $840 $3,500 Wages expense 5,040 10,000 Costs allocated from corporate 2,100 15,000 Total expenses $7,980 $28,500 Operating income/(loss) in dollars Operating income/(loss) in percentage %