Region B Sales Cost of goods sold Selling expenses Region A $773,500 293,900 185,600 $416,500 158,300 100,000 Service department expenses Purchasing Payroll accounting $199,900 133,300 Allocate service department expenses proportionally to the sales of each region, determine the divisional income from operations for the Regions A and B. For interim calculations, round the percentages to one decimal place. Region A 5 Region B S