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:
Budget Field
A category within a budget, specifying an area of financial activity, such as revenues, expenses, or investments.
Interest Rates
The cost of borrowing money or the return on invested funds, typically expressed as a percentage.
After-Tax Profit
The amount of income left after all taxes have been deducted from the gross income.
Economy
An area of the production, distribution, or trade, and consumption of goods and services by different agents in a given geographical location.
Q43: Scoresby Co. uses 6 machine hours and
Q53: The markup percentage for the sale of
Q80: One of the advantages of decentralization is
Q81: Use of a plantwide factory overhead rate
Q100: What is the target cost of the
Q115: In calculating the net present value of
Q126: Separation of businesses into more manageable operating
Q143: Motel Corporation is analyzing a capital expenditure
Q158: Jimmy Co. is considering a 12-year project
Q181: Xang Company's costs were over budget by