Walls Ford had the following data for the year's operations:

Sales of Vehicles	$2,900,000.00
Sales of parts and services	$1,000,000.00
Cost of vehicle sales	$1,740,000.00
Parts and service materials	$300,000.00
Parts and service labor	$300,000.00
Parts and service overhead	$90,000.00
General dealership overhead	$350,000.00
Advertising of vehicles	$150,000.00
Sales commision, vehicles	$116,000.00
Sales, Salaries, vehicles	$76,000.00

1. Prepare a departmentalized oprating statement that harmonizes with the views of the president

2. Prepare an alternative operating statement that would reflect a different view of the dealership operations. Assume that $21,000 and $284,000 of the $350,000 general overhead can be allocated with confidence to the parts and service department and to sales of vehicles

3. Comment on the relative merits of numbers 1 and 2