Marian Corporation has two separate divisions that operate as profit centers. The following information is available for the most recent year:

	Black Division					Navy Division
Sales (net)		$	400,000			$	350,000
Salary expense			23,000				43,000
Cost of goods sold			140,000				154,000

The Black Division occupies 22,000 square feet in the plant. The Navy Division occupies 33,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $55,000. Compute departmental income for the Black and Navy Divisions, respectively. (Do not round your intermediate computations)

Multiple Choice

• $215,000; $120,000.

• $377,000; $307,000.

• $117,000; $128,000.

• $117,000; $153,000.

• $260,000; $196,000.