Dudley Transport Company divides its operations into four divisions. A recent income statement for its West Division follows.

$\backslash$table$[[\backslash$table$[[$DUDLEY TRANSPORT COMPANY$],[$West Division$],[$Income Statement for Year $3]],],[\backslash$table$[[$Revenue$],[$Salaries for drivers$],[$Fuel expenses$],[$Insurance$],[$Division$-$level facility$-$sustaining costs$],[$Companywide facility$-$sustaining costs$]],\backslash$table$[[$$$300,000$