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)		$	800,000			$	460,000
Salary expense			34,000				54,000
Cost of goods sold			160,000				165,000

The Black Division occupies 26,000 square feet in the plant. The Navy Division occupies 36,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $56,000. Compute gross profit for the Black and Navy Divisions, respectively.

Multiple Choice

• $100,000; $205,000.

• $126,000; $241,000.

• $640,000; $295,000.

• $766,000; $406,000.

• $126,000; $205,000.