Giardin Outdoors is a recreational goods retailer with two divisions: Online and Stores. The two divisions both use the services of the corporate Finance and Accounting $($F and A$)$ Department. Annual costs of the F and A Department total $$5\mathrm{.}280$ million a year. Managers in the two operating divisions are measured based on division operating profits.

The following selected data are available for the two operating divisions:

Revenues

$($$$000)$ Transactions

$(000)$

Online $ $77,3001,866\mathrm{.}5$

Stores $43,100683\mathrm{.}5$

Required:

Determine the cost allocation if $$3\mathrm{.}880$ million of the F and A costs are fixed and allocated on the basis of revenues, and the remaining costs, which are variable, are allocated on the basis of transactions.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar.