Using the data below for the Ace Guitar Company:

	A Region			B Region
Sales	$816,000			$544,000
Cost of goods sold	310,100			206,700
Selling expenses	195,800			130,600
Support department expenses:
Purchasing						$228,500
Payroll accounting						152,300

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