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 $800,000 27,000 100,000 Navy Division $390,000 47,000 158,000 The Black Division occupies 19,000 square feet in the plant. The Navy Division occupies 29,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $49,000. Compute gross profit for the Black and Navy Divisions, respectively, Multiple Choice $54,000; $156,000 $700,000: $232,000 $73,000; $156,000