Brent Company's cost system assigns MSDA expenses to customers using a rate of 33% of sales revenue. The new CFO has discovered that Brent's customers differ greatly in their ordering patterns and interaction with Brent's sales force. Because the CFO believes Brent's cost system does not accurately assign MSDA expenses to customers, he developed an ABC system and gathered the following information.

	Austin	Brooke	Totals
Sales	$ 860,000	$ 700,000	$ 1,560,000
Cost of Goods Sold	440,000	310,000	750,000
Sales Representative Travel 1	8,000	84,000	92,000
Service Customers	30,000	220,000	250,000
Handle Customer Orders	2,000	24,000	26,000
Ship to Customers	48,000	144,000	192,000

Using the current cost system's approach of assigning MSDA expenses to customers using a rate of 33% of sales revenue, determine the operating profit associated with Austin and with Brooke.