Fallow Corporation has two separate profit centers. The following information is available for the most recent year:

	West Division					East Division
Sales (net)		$	330,000			$	480,000
Salary expense			39,000				53,000
Cost of goods sold			119,000				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.

Multiple Choice

• $130,750.

• $115,750.

• $133,000.

• $175,250.

• $134,000.