9. Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments:

Expense	Basis for allocation		Amount
Rent	Square feet of floor space		$	32,000
Advertising	Amount of dollar sales		$	38,000
Administrative	Number of employees		$	53,000

The following information is available for its three operating (sales) departments:

Department		Square Feet		Dollar Sales			Number of employees
A		3,600		$	248,000			5
B		5,400		$	372,000			7
C		9,000		$	620,000			8
Totals		18,000		$	1,240,000			20

What is the total expense allocated to Department B?

10. Pleasant Hills Properties is developing a golf course subdivision that includes 225 home lots; 100 lots are golf course lots and will sell for $113,000 each; 125 are street frontage lots and will sell for $83,000. The developer acquired the land for $1,980,000 and spent another $1,580,000 on street and utilities improvement. Compute the amount of joint cost to be allocated to the golf course lots using value basis. (Round your intermediate calculation to one decimal place.)