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	$ 940
Training department	460
Presidents salary	510
Sales managers salary	288
Other general and administrative	682
Total SG&A expenses	$ 2,880

Falmouth had $17,280 of gross sales to U.S. customers and $4,320 of gross sales to European customers. Gross income (sales minus cost of goods sold) from domestic sales was $4,320, and gross profit from foreign sales was $1,440.

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.

Required:

a. Gross sales.

Foreign source income: ___

U.S. source income: ___

b. Gross income.

Foreign source income: ___

U.S. source income: ___

c. If Falmouth wants to maximize its foreign tax credit limitation, which method produces the better outcome? Assume the FDII deduction does not apply.