Using the data from the Terrace Industries, determine the divisional income from operations for Districts 1 & 2. 
Allocate service department expenses proportional to the sales of each district.
Definitions:
Consistency
The quality of always behaving or performing in a similar way, or the quality of being logical and not containing any contradictions.
Special Effects
Special effects are techniques used in various media to create illusions or visual tricks, often in movies, television, and video games.
Business Presentations
Formal talks or demonstrations given in a business context to convey information, pitch ideas, or present findings to an audience.
Balanced Visual
A design principle where elements are arranged to create a sense of stability and harmony, often achieved through symmetry or thoughtful placement.
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