Port Hills Gondola is a tourist operation on the outskirts of Dunedin. It provides cable car trips to the highest peak and also operates a café and gift shop on the mountain. Port Hills Gondola allocates indirect expenses to its three departments on the basis of gross profit percentage. The most recent data for the three departments is provided in the following table.

	Cable car	Café	Gift shop
Sales	$215 000	$125 000	$75 000
Gross profit percentage of sales	70%	10%	20%

Indirect expenses for the current year total $124 500.

Required

Determine the allocation of indirect expenses for the current year.