Using the data below for the Ace Guitar Company:

	A Region		B Region
Sales	$770,000		$630,000
Cost of goods sold	292,600		239,400
Selling expenses	184,800		151,200
Service department expenses
Purchasing				$235,200
Payroll accounting				156,800

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.