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.

$179,500.

$137,000.

$136,000.

$135,500.

$120,500.