Falmouth Kettle Company, a U.S. corporation, sells its products in the United States and Europe. During the current year, selling, general, and administrative (SG&A) expenses included: Personnel department Training department President's salary Sales manager's salary Other general and administrative Total SG&A expenses $ 1,000 475 525 300 700 $ 3,000 Falmouth had $18,000 of gross sales to U.S. customers and $4,500 of gross sales to European customers. Gross income (sales minus cost of goods sold) from domestic sales was $4,500, and gross profit from foreign sales was $1,500. Apportion Falmouth's SG&A expenses to foreign source income using the following methods: Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount. Problem 24-48 Part a (Algo) a. Gross sales. Foreign source income U.S. source income