Fallow Corporation has two separate profit centers. The following information is available for the most recent year: Sales (net) Salary expense Cost of goods sold West Division $420,000 48,000 146,000 East Division $570,000 62,000 263,000 The West Division occupies 10,500 square feet in the plant. The East Division occupies 6,300 square feet. Rent, which was $ 84,000 for the year, is an indirect expense and is allocated based on square footage. Compute operating income for the West Division. $213,500. $161,000. $160,000. $173,500. $158,500