From the following, calculate departmental income before tax. Assume a tax rate of 30%.

..............................Dept. A............. Dept. B

Net Sales.................. $270,000.......... $300,000

Cost of Goods Sold .......106,000............ 126,000

Delivery Expense ............24,700............. 28,500

Advertising Expense ........23,350.............. 22,150

Depreciation Expense .......21,000.............. 21,500