Fallow Corporation has two separate profit centers. The following information is available for the most recent year: West Division East Division Sales (net) $340,000 $490,000 Salary expense 40,000 54,000 Cost of goods sold 122,000 231,000 The West Division occupies 8,500 square feet in the plant. The East Division occupies 5,100 square feet. Rent, which was $ 68,000 for the year, is an indirect expense and is allocated based on square footage. Compute operating income for the West Division. $120,500. $179,500. $137,000. $136,000. $135,500.