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)	$500,000	$480,000
Salary expense	36,000	56,000
Cost of goods sold	180,000	167,000

The Black Division occupies 28,000 square feet in the plant. The Navy Division occupies 38,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $58,000. Compute gross profit for the Black and Navy Divisions, respectively.

A. $320,000; $313,000.

B. $144,000; $219,000.

C. $464,000; $424,000.

D. $116,000; $219,000.

E. $144,000; $257,000.