A company has two departments, A and B, that incur delivery expenses. An analysis of the total delivery expense of $9,000 indicates that Dept. A had a direct expense of $1,000 for deliveries. None of the $9,000 is a direct expense to Dept. B. The analysis also indicates that 60% of regular delivery requests originate in Dept. A and 40% in Dept. B.

The delivery expenses that should be charged to Dept. A and Dept. B, respectively, are:

1. A: 4500 B 4500

2. A 5800 B 3200

3. A 5500 B 3500

4. A 5500 B 4500

5. A 5400 B3600