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:
Patent
A government-granted exclusive right to an inventor to make, use, and sell an invention for a certain number of years.
Collective Mark
A trademark or service mark used by members of a cooperative, association, or other collective group to indicate membership or to distinguish their goods or services from those of non-members.
Regional Origin
The specific geographical area where a product, idea, or species originated or is most commonly found.
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