Using the data below for the Ace Guitar Company:

	A Region		B Region
Sales	$621,000		$759,000
Cost of goods sold	236,000		288,400
Selling expenses	149,000		182,200
Service department expenses
Purchasing				$231,800
Payroll accounting				154,600

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