Assigning Traceable Fixed Expenses Selected data for Miller Company, which operates three departments, follow: Inventory Equipment (average cost) Payroll Department A Department B Department C $180,000 $648,000 $252,000 $1,620,000 $972,000 $648,000 $810,000 $720,000 $270,000 18,000 9,000 3,000 Square feet of floor space During the year, the company's fixed expenses included the following: Depreciation on equipment Real estate taxes Personal property taxes (on inventory and equipment) Personnel department expenses $180,000 54,000 86,400 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 C Depreciation Real estate taxes Personal property taxes Personnel dept. expenses