The following data is from the Ace Guitar Company for the A and B regions.

	A Region	B Region
Sales	$773,500	$416,500
Cost of goods sold	293,900	158,300
Selling expenses	185,600	100,000

Service department expenses
Purchasing			$199,900
Payroll accounting			133,300

Allocate service department expenses proportional to the sales of each region.

A Region?
B Region ?