Using the data below for the Ace Guitar Company:

	A Region		B Region
Sales	$792,000		$528,000
Cost of goods sold	301,000		200,600
Selling expenses	190,100		126,700
Service department expenses
Purchasing				$221,800
Payroll accounting				147,800

Allocate service department expenses proportional to the sales of each region. Determine the divisional income from operations for the A and B regions. For interim calculations, round percentages to one decimal place.

A Region	$
B Region	$