MC Qu. 122 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 Navy Division $390,000 $800,000 27,000 100,000 47,000 158,000 The Black Division occupies 36,000 square feet in the plant. The Navy Division occupies 54,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $90,000. Compute departmental income for the Black and Navy Divisions, respectively. (Do not round your intermediate computations) Multiple Choice $637,000; $131,000 $700,000, $232,000. $73,000; $156,000.