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 $250,000 31,000 95,000 East Division $400,000 45,000 195,000 The West Division occuples 6,250 square feet in the plant. The East Division occupies 3,750 square feet Rent, which was $50,000 for the year is an Indirect expense and is allocated based on square footage, Compute operating income for the West