Using the data below for the Ace Guitar Company:

	A Region		B Region
Sales	$610,500		$499,500
Cost of goods sold	232,000		189,800
Selling expenses	146,500		119,900
Service department expenses
Purchasing				$186,500
Payroll accounting				124,300

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	$