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 $200,000 26,000 80,000 East Division $ 350,000 40,000 175,000 The West Division occupies 5,000 square feet in the plant. The East Division occupies 3,000 square feet. Rent, which was $40,000 for the year, is an indirect expense and is allocated based on square footage. Compute operating income for the West Division