Fallow Corporation has two separate profit centers. The following information is available for the most recent year: 
The West Division occupies 5,000 square feet in the plant. The East Division occupies 3,000 square feet. Rent, which was $40,000 for the year, is an indirect expense and is allocated based on square footage. Compute operating income for the West Division.
Definitions:
Charity Watchdog
An organization that monitors and evaluates the efficiency, accountability, and transparency of charities.
Seal of Approval
A mark or symbol indicating that a product, service, or organization meets a particular standard or criteria of quality.
Legal Compliance
The act of adhering to laws, regulations, standards, and ethical practices applicable to an organization or individual's activities.
Paton's Dashboard
A management tool designed to provide a quick overview of an organization's performance and key metrics, named after its creator or a specific context.
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