For each of the following costs associated with a chain of bicycle stores, decide if the cost is common or traceable to (1) the store departments (repairs and sales), (2) each store, or (3) the company.

a. $25,000 in rent paid for store space.
b. Store manager’s salary.
c. Delivery charges for bicycles and parts.
d. National advertising costs.
e. Audit costs for the company.
f. Insurance on the headquarters building.