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 R 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 Sales 2,150,000 $ 1,200,000 Cost of goods sold 1,300,000 800,000 Gross profit 850,000 400,000 Selling expenses 150,000 175,000 Income from operations before service department charges 700,000 225,000 Service department charges 40,000 X 18,000 X Income from operations 560,000 X 207,000 X