Using the data from the Terrace Industries:

	District 1			District 2
Sales	$300,000			$600,000
Cost of goods sold	120,000			150,000
Selling expenses	55,000			75,000
Service department expenses:
Purchasing						$70,000
Payroll accounting						80,000

Allocate service department expenses proportional to the sales of each district. Determine the divisional income from operations for Districts 1 and 2. For interim calculations, round percentages to three decimal places and all other amounts to the nearest whole dollar.

District 1 Income	$________
District 2 Income	$________