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
Service department expenses
Purchasing				$220,100
Payroll accounting				146,700

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	$fill in the blank 1
B Region	$fill in the blank 2