Falmouth Kettle Company, a U

Falmouth Kettle Company, a U.S. corporation, sells its products in the United States and Europe. During the current year, selling, general, and administrative (SG&A) expenses included:

Personnel department    $960

Training department        $465

President's salary             $515

Sales manager salary      $292

Other general and administrative    $688

Total SG&A expenses                    $2920

Falmouth had $17,520 of gross sales to U.S. customers and $4,380 of gross sales to European customers. Gross income (sales minus cost of goods sold) from domestic sales was $4,380 and gross income from foreign sales was $1,460.

Apportion Falmouth's SG&A expenses to foreign source and U.S. source income using the following methods: 

a. Gross sales.