Using the data below for the Ace Guitar Company:

	A Region			B Region
Sales	$549,000			$671,000
Cost of goods sold	208,600			255,000
Selling expenses	131,800			161,000
Support department expenses:
Purchasing						$205,000
Payroll accounting						136,600

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