MC Qu. 121 Marian Corporation has two... 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 $1,000,000 25 , 120,000 Navy Division $370,000 45,000 156,eee The Black Division occupies 17,000 square feet in the plant. The Navy Division occupies 27,000 square feet. Rent is an Indirect expense and is allocated based on square footage. Rent expense for the year was $47.000. Compute gross profit for the Black and Navy Divisions, respectively. O $78,000; $142,000. $95,000; $169,000. O $975,000, $325,000. O $95,000; $142,000. $880,000, $214,000