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 shown:

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

Compute the departmental direct operating margin and direct operating margin percentage for each department.

	Department A		Department B
Direct operating margin	$fill in the blank 1		$fill in the blank 2
Direct operating margin percentage