=+EX 24-9 Profit center responsibility reporting objs. 3, 5

✔ Income from operations, Action Sports Division,

$571,400 Advertising Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 642,000 Transportation Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314,960 Accounts Receivable Collection Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201,750 Warehouse Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,600,000 The bases to be used in allocating expenses, together with other essential information, are as follows:

a. Advertising expense—incurred at headquarters, charged back to divisions on the basis of usage: Action Sports Division, $256,800; Team Sports Division, $385,200.