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	$22,000		$52,000
Cost of goods sold	10,780		27,560
Gross profit	$11,220		$24,440
Expenses:
Utility expenses	$1,320		$3,640
Wages expense	5,500		9,880
Costs allocated from corporate	2,420		15,600
Total expenses	$9,240		$29,120

Operating income/(loss) in dollars $_____ $_____

Operating income/(loss) in percentage _____ _____