DEPARTMENTAL DIRECT OPERATING MARGIN AND DIRECT OPERATING MARGIN PERCENTAGE The sales, gross profit, and condensed direct and indirect operating expenses of departments A and B of Robin Sun Enterprises are as follows:

Compute the departmental direct operating margin and direct operating margin percentage for eachdepartment.

Dept. A $300,000 110,000 35,000 Dept. B Total Sales Gross profit Direct operating expenses Indirect operating expenses $400,000 180,000 $700,000 290,000 107,000 72,000 78,000