Marian Corporation has two separate divisions that operate as profit centers. The following information is available for the most recent year: Sales (net) Salary expense Cost of goods sold Black Division $600,000 21,000 160,000 Navy Division $330,000 41,000 152,000 The Black Division occupies 26,000 square feet in the plant. The Navy Division occupies 39,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $65,000. Compute departmental income for the Black and Navy Divisions, respectively. (Do not round your intermediate computations)