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

	A Region	B Region
Sales	$548,000	$822,000
Cost of goods sold	208,200	312,400
Selling expenses	131,500	197,300

Service department expenses
Purchasing			$230,200
Payroll accounting			153,400

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

A Region	$
B Region	$