The centralized computer technology department of Crutchfield Company has costs of $982,500. The department has provided a total of 13,100 hours of service for the period. The Retail Division has used 5,900 hours of computer technology service during the period, and the Commercial Division has used 7,200 hours of computer technology service. Additional data for the two divisions is following below:

	Retail Division	Commercial Division
Sales	$6,320,000	$4,950,000
Cost of goods sold	3,190,000	2,220,000
Selling expenses	502,000	489,000

Determine the divisional income from operations for the Retail Division and the Commercial Division.

Crutchfield Company
Divisional Income from Operations
	Retail Division	Commercial Division
Sales
Cost of goods sold
Gross profit
Selling expenses
Income from operations before service department allocations
Service department allocations
Income from operations