1. Income from Operations for Profit Center

   The centralized computer technology department of Hardy Company has expenses of $320,000. The department has provided a total of 4,000 hours of service for the period. The Retail Division has used 2,750 hours of computer technology service during the period, and the Commercial Division has used 1,250 hours of computer technology service. Additional data for the two divisions is following below:

   	Retail Division	Commercial Division
   Sales	$2,150,000	$1,200,000
   Cost of goods sold	1,300,000	800,000
   Selling expenses	150,000	175,000

   Determine the divisional income from operations for the Retail Division and the Commercial Division. Do not round interim calculations.

   Hardy Company
   Divisional Income from Operations
   	Retail Division	Commercial Division
   	$	$
   	$	$
   	$	$
   Income from operations	$	$

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