Championship Sports Inc. operates two divisions - the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the tral balance as of December 31,20y9, the end of the fiscal year, after all adjustments, induding those for itiventories, were recorded and posted: The bases to be used in allocating expenses, together with other infomstion, are as folloms: c. Accounts recelvable cellection expenst-incurred at heodquartera, allecated to divisions at a rate of 58 per inveice: winter 5 perts Dwivon, 13 , 500 sales invoices 5ummer Sports Division, 15,800 sales inveices. d. Warehouge expense-allocoted to divis ons on the baris of floor spoce used in storing division products: Wither Sperts Division. 150 , o00 square feeti Summar 5oorts D. vibion. 100,000 square fect. Championship Sports Inc. Divisional Income statements For the Year Ended December 31, 20y9 Sales Cost of goods sold Gross profit Divisional selling and admainistrative expenses: Divisipenal seling expensed Divelional administrative expenses Total divisonal seling and administrative expenses Operating income before support department allocations Support depertment all ocations: Advertising expense Tranaportation expense Accounts rectivable cobection expense Waretiouse expense Fotal support department allocations Operating incorme Provide supporting schedules for determining support department allocations, If required, round per unit amounts to two decimal places and final answers to the nearest dollar. Championship Sports Inc. Support Department Allocations For the Year Ended December 31, 20 Y Advertising expense Transportation rate per bill of lading Number of buls of lading Transportation expense Accounts receivable collection rate flamber of sales invoices Accounts receivable collection expense Warehouse rate ger sa. It. Number of square feet Warehouse expense