Fallow Corporation has two separate profit centers. The following information is available for the most recent year:

Sales (net)		$	240,000			$	390,000
Salary expense			30,000				44,000
Cost of goods sold			92,000				191,000

The West Division occupies 6,000 square feet in the plant. The East Division occupies 3,600 square feet. Rent, which was $ 48,000 for the year, is an indirect expense and is allocated based on square footage. Compute operating income for the West Division.