Using the data below for the Ace Guitar Company:

	A Region			B Region
Sales	$524,000			$786,000
Cost of goods sold	199,100			298,700
Selling expenses	125,800			188,600
Support department expenses:
Purchasing						$220,100
Payroll accounting						146,700

Allocate support department expenses proportional to the sales of each region. Determine the divisional operating income for the A and B regions. For interim calculations, round percentages to two decimal places and all other amounts to the nearest whole dollar.

A Region Operating Income	$fill in the blank 1
B Region Operating Income	$fill in the blank 2