Assigning Traceable Fixed Expenses Selected data for Miller Company, which operates three departments, follow: Department A Department B Department C Inventory $64,000 $230,400 $89,600 Equipment (average cost) $576,000 $345,600 $230,400 Payroll $810,000 $720,000 $270,000 Square feet of floor space 18,000 9,000 3,000 During the year, the company's fixed expenses included the following: Depreciation on equipment $64,000 Real estate taxes 19,200 Personal property taxes (on inventory and equipment) 30,720 Personnel department expenses 40,000 Assume that the property tax rate is the same for both inventory and equipment. Using the most causally related bases, prepare a schedule assigning the fixed expenses to the three departments. Hint: Not all fixed expenses are traceable to the three departments. One of these fixed costs should be considered a common cost and not traceable to the departments. Do not round until your final answer. Round final answer to the nearest whole number. Department A Department B Department Depreciation 0 X $ 0 x $ Real estate taxes Personal property taxes 0 x Personnel dept. expenses OX OX OX Return on Investment and Residual Income Johnson Company has two sources of funds: long-term debt and equity capital. Johnson Company has profit centers in the following locations with the following net incomes and total assets: Las Vegas Dallas Net Income Assets $1,260,000 $4,000,000 1,500,000 8,000,000 2.340,000 12,000,000 Tampa a. Calculate ROI for each profit center and rank them from highest to lowest based on ROI. Round ROI to the nearest whole percentage. ROI Rank Las Vegas Dallas Tampa 096 X 1 096 X 3 096 x 2 b. Calculate residual income for each profit center based on a desired ROI of 5% and rank them from highest to lowest based on residual income. ROI Rank Las Vegas $ 0 X 3 Dallas 0 x 2 Tampa 0 X 1