What is the answer to what amount should be apportioned to production activity - Foreign Source? Zero is not right and 40,020 is not correct

Spartan Corporation, a U.S. company, manufactures green eyeshades for sale in the United States and Europe. All manufacturing activities take place in Michigan. During the current year, Spartan sold 11,600 green eyeshades to European customers at a price of $11.80 each. Each eyeshade costs $4.90 to produce. For each independent scenario, determine the source of the gross income from sale of the green eyeshades. b. Half of Spartan's production assets are located outside the U.S. Answer is complete but not entirely correct. Apportioned to production activity - Foreign source Apportioned to production activity - U.S. source $ $ 40,020 80,040