Using the data below for the Coffee & Cocoa Company,

(a)	determine the divisional income from operations for the three regions by allocating the service department expenses proportional to the sales of the regions.
(b)	determine the increase or decrease in net income if C Region did not operate.

	A Region	B Region	C Region
Sales	$600,000	$900,000	$300,000
Cost of goods sold	200,000	350,000	190,000
Selling expenses	150,000	275,000	100,000
Service department expenses:
Purchasing			120,000
Payroll accounting			80,000