Assigning Traceable Fixed Expenses Selected data for Miller Company, which operates three departments, follow: Department A Department B Department C Inventory $80,000 $288,000 $112,000 Equipment (average cost) $720,000 $432,000 $288,000 Payroll $405,000 $360,000 $135,000 Square feet of floor space 18,000 9,000 3,000 During the year, the companys fixed expenses included the following: Depreciation on equipment $80,000 Real estate taxes 24,000 Personal property taxes (on inventory and equipment) 38,400 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.