Please fill in the 4 blanks in the spreadsheet.

Assume you are the department B manager for Marley's Manufacturing. Marley's operates under a cost-based transfer structure. Assume you receive the majority of your raw materials from department A, which sells only to department B (they have no outside sales). After calculating the operating income in dollars and operating income in percentage, analyze the following financial information to determine costs that may need further investigation.

Marley's Manufacturing Income Statement Month Ending August 31, 2018
	Dept. A		Dept. B
Sales	$23,000		$51,000
Cost of goods sold	11,040		26,520
Gross profit	$11,960		$24,480
Expenses:
Utility expenses	$1,380		$3,060
Wages expense	5,750		10,200
Costs allocated from corporate	2,530		14,280
Total expenses	$9,660		$27,540
Operating income/(loss) in dollars	$fill in the blank 1		$fill in the blank 2
Operating income/(loss) in percentage	fill in the blank 3	%	fill in the blank 4	%