The sales, cost of goods sold, and total operating expenses of departments A and B of Ash Company are as follows:

	Dept. A	Dept. B
Sales	$200,800	$159,800
Cost of goods sold	146,300	116,000
Total operating expenses	29,000	21,000

Compute the departmental operating income for each department:

	Operating income
Dept. A	$ ???????
Dept. B	$ ???????