From the Following,calculate Income by Departments

Essay

From the following,calculate income by departments.
$$\begin{array} { l l l } & \text { Dept. 1 } & \text { Dept. 2 } \\\text { Net 5ales } & \$ 8,000 & \$ 6,500 \\ \text { Cost of Goods Sold }& 5,000 & 3,200 \\\text { Delivery Expense } & 570 & 420 \\\text { Advertising Expense } & 390 & 310 \\\text { Depreciation Expense }& 620 & 530\end{array}$$