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: $ 780 Personnel department Training department President's salary 420 470 Sales manager's salary 256 Other general and administrative 634 Total SG&A expenses $ 2,560 Falmouth had $15,360 of gross sales to U.S. customers and $3,840 of gross sales to European customers. Gross income (sales minus cost of goods sold) from domestic sales was $3,840 and gross profit from foreign sales was $1,280. Apportion Falmouth's SG&A expenses to foreign source income using the following methods: Problem 24-48 Part a (Algo) a. Gross sales. (Do not round intermediate calculations.) Foreign source income U.S. source income b. Gross income. (Do not round intermediate calculations.) Foreign source income U.S. source income