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 $23,000 $50,000 Cost of goods sold 11,270 25,500 Gross profit $11,730 $24,500 Expenses: Utility expenses $1,380 $3,500 Wages expense 5,520 10,000 Costs allocated from corporate 2,530 14,500 Total expenses $9,430 $28,000 Operating income/(loss) in dollars Operating income/loss) in percentage % % Department B had an operating loss. Department A had an operating loss. Department B has a higher wage percent of sales. Department A receives a higher percent of allocated costs