Using the data below for the Coffee & Cocoa Company,
a) determine the divisional income from operations for the three regions by allocating the service department expenses proportional to the sales of the regions.
b) determine the increase or decrease in net income if C Region did not operate. 
Definitions:
Increase
A rise in the quantity or value of something.
Semiconductors
Materials with electrical conductivity between that of a conductor and an insulator, used in electronic components for controlling electrical current.
Conductors
Materials that allow the flow of electric current through them, often used in electrical wiring and components.
Insulators
Materials or objects that do not easily conduct electricity, used to prevent unwanted flow of current.
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