The centralized computer technology department of Hardy Company has expenses of $320,000. The department has provided a total of 4,000 hours of service for the period. The Retail Division has used 2,750 hours of computer technology service during the period, and the Commercial Division has used 1,250 hours of computer technology service. Additional data for the two divisions is following below:

	Retail Division	Commercial Division
Sales	$2,150,000	$1,200,000
Cost of goods sold	1,300,000	800,000
Selling expenses	150,000	175,000

Determine the divisional income from operations for the Retail Division and the Commercial Division. Do not round interim calculations.

Hardy Company Divisional Income from Operations blank

	Retail Division	Commercial Division
Cost of goods soldIncome from operationsSalesSelling expensesSelling expenses	$Selling expenses	$Selling expenses
Cost of goods soldGross profitIncome from operationsService department charges	- Select -	- Select -
Divisional revenueGross profitIncome from operationsSales	$- Select -	$- Select -
Cost of goods soldSalesSelling expensesService department charges	- Select -	- Select -
Gross profitIncome from operations before service department chargesSalesService department charges	$- Select -	$- Select -
Cost of goods soldSalesSelling expensesService department charges	- Select -	- Select -
Income from operations	$fill in the blank 19	$fill in the blank 20