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 $330,000 39,000 119,000 East Division $480,000 53,000 227,000 The West Division occupies 8,250 square feet in the plant. The East Division occupies 4,950 square feet. Rent, which was $ 66,000 for the year, is an indirect expense and is allocated based on square footage Compute operating income for the West Division