Cameron Company has two major segments with the following information:

	East	West	Total
Annual Revenue	400,000	1,200,000	1,600,000
Annual Salesperson Salaries	300,000	450,000	750,000
Number of Customers	60	90	150
Miles Driven	180,000	120,000	300,000

The business also has overhead costs as follows:

Cost Pool	Cost in Pool	Cost Driver
Travel	72,000	# of Miles Driven
Entertainment	288,000	# of Customers
Administrative	289,000	Salaries
Total	649,000

Overhead does NOT include salesperson salaries.

a. Determine the income of each segment if overhead costs are allocated based on sales revenue.

b. Determine the income of each segment is the overhead costs are allocated using activity-based cost drivers.