Multiple Factor Allocations: Mozart Musik operates four record stores and allocates headquarters' costs based on the arithmetical average of three factors:

1. Percentage of payroll dollars in each store to the total payroll dollars for all stores.

2. Percentage of sales dollars in each store to the total volume in all stores.

3. Percentage of the average gross book value of tangible assets of each store to the total book value of tangible assets for all stores.

The company has headquarters' costs of $150,000. The relevant factors for the stores are

Required: Determine the amount of headquarters' costs allocated to each store.

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Akron Boston Payroll $ Sales 60,000 1,000,000 $ 85,000 Assets 140,000 1,200,000 250,000 Stores Columbus $ 70,000 1,100,000 210,000 Detroit $ 35,000 700,000 200,000 Total $ 250,000 4,000,000 800,000