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$860Training department 440Presidents salary 490Sales managers salary 272Other general and administrative 658Total SG&A expenses$2,720

Falmouth had $16,320 of gross sales to U.S. customers and $4,080 of gross sales to European customers. Gross income (sales minus cost of goods sold) from domestic sales was $4,080 and gross income from foreign sales was $1,360. Apportion Falmouth's SG&A expenses to foreign source and U.S. source income using the following methods:

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