[The following information applies to the questions displayed below.]

Falmouth Kettle Company, a U.S. corporation, sells its products in the United States and Europe. During the current year, selling, general, and administrative (SG&A) expenses included:

Personnel department	$ 500
Training department	350
President's salary	400
Sales manager's salary	200
Other general and administrative	550
Total SG&A expenses	$ 2,000

Falmouth had $12,000 of gross sales to U.S. customers and $3,000 of gross sales to European customers. Gross income (sales minus cost of goods sold) from domestic sales was $3,000, and gross income from foreign sales was $1,000.

Apportion Falmouth's SG&A expenses to foreign source income using the following methods:

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.

Problem 24-48 Part a (Static)

a. Gross sales.