Using the data below for the Ace Guitar Company:

	A Region		B Region
Sales	$832,000		$448,000
Cost of goods sold	316,200		170,200
Selling expenses	199,700		107,500
Service department expenses
Purchasing				$215,000
Payroll accounting				143,400

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.