[Solved] 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. Gymnosperms: A group of seed-producing plants that includes conifers, cycads, Ginkgo, and gnetophytes, characterized by unenclosed or "naked" seeds. Microphylls: Small, often single-veined leaves found on some plants, particularly those belonging to the lycophytes group. Club Mosses: Ancient plants belonging to the division Lycophyta that resemble true mosses superficially but have vascular tissue and reproduce by spores. Whisk Ferns: Fern relatives lacking true roots and leaves; characterized by dichotomous branching.