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 $700,000 38,000 200,000 Navy Division $500,000 58,000 169,000 The Black Division occuples 30,000 square feet in the plant. The Navy Division occupies 40,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $60,000. Compute gross profit for the Black and Navy Divisions, respectively