Using the data below for the Ace Guitar Company:

	A Region		B Region
Sales	$767,000		$413,000
Cost of goods sold	291,500		156,900
Selling expenses	184,100		99,100
Service department expenses
Purchasing				$198,200
Payroll accounting				132,200

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	$