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 $360,000 42,000 128,000 East Division $510,000 56,000 239,000 The West Division occupies 9.000 square feet in the plant. The East Division occuples 5400 square feet. Rent, which was $ 72,000 for the year is an indirect expense and is allocated based on square footage Compute operating income for the West Division