Fancy Fashion insurance expense for the year totaled $35,000 and is to be allocated on the basis of the book value of the inventory and equipment in each department. Compute the amount to be allocated to each department.

Selected financial data, as of December 31, 2019, for Fancy Fashion, a discount retail store, follows. Round all calculations to the nearest percentage point and nearest dollar.
Credit sales
Women’s clothing, $700,000
Men’s clothing, $260,000
Total sales
Women’s clothing, $950,000
Men’s clothing, $300,000
Sales returns and allowances
Women’s clothing
Credit sales, $8,000
Cash sales, $600
Men’s clothing
Credit sales, $2,000
Cash sales, $600
Book value of inventory and equipment
Women’s clothing, $150,000
Men’s clothing, $50,000