The centralized Data Analytics Department of Drewlink Company has expenses of $340,000. The department has provided a total of 8,000 hours of service for the period. The Retail Division has used 2,000 hours of data analytics service during the period, and the Commercial Division has used 6,000 hours of data analytics service. Additional data for the two divisions is following below:

Line Item Description	Retail Division	Commercial Division
Sales	$2,550,000	$1,700,000
Cost of goods sold	1,450,000	750,000
Selling expenses	230,000	170,000

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

Drewlink Company Divisional Operating income blank

Line Item Description	Retail Division	Commercial Division
CashCost of goods soldOperating incomeSalesSelling expenses	$- Select -	$- Select -
CashCost of goods soldGross profitOperating incomeSupport department allocations	- Select -	- Select -
CashDivisional revenueGross profitOperating incomeSales	$- Select -	$- Select -
CashCost of goods soldSalesSelling expensesSupport department allocations	- Select -	- Select -
CashGross profitOperating income before support department allocationsSalesSupport department allocations	$- Select -	$- Select -
CashCost of goods soldSalesSelling expensesSupport department allocations	- Select -	- Select -
Operating income	$Operating income	$Operating income