Divisional Income Statements

The following data were summarized from the accounting records for DeSalvo Construction Company for the year ended June 30, 2014:

Cost of goods sold:				Service department charges:
	Commercial Division	$443,700			Commercial Division	$60,510
	Residential Division	233,410			Residential Division	40,430
Administrative expenses:				Net sales:
	Commercial Division	$80,670			Commercial Division	$672,280
	Residential Division	83,360			Residential Division	416,810

Divisional Income Statements The following data were summarized from the accounting records for DeSalvo Construction Company for the year ended June 30, 2014