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 trial balance as of December $31,20$Y$9,$ the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted:

Line Item Description Amount

Sales$$Winter Sports Division $$35,700,000$

Sales$$Summer Sports Division $39,440,000$

Cost of Goods Sold$$Winter Sports Division $21,420,000$

Cost of Goods Sold$$Summer Sports Division $22,780,000$

Sales Expense$$Winter Sports Division $6,120,000$

Sales Expense$$Summer Sports Division $5,440,000$

Administrative Expense$$Winter Sports Division $3,570,000$

Administrative Expense$$Summer Sports Division $3,502,000$

Advertising Expense $1,059,000$

Transportation Expense $396,500$

Accounts Receivable Collection Expense $263,700$

Warehouse Expense $3,400,000$

The bases to be used in allocating expenses, together with other information, are as follows:

Advertising expense$$incurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, $$497,000$; Summer Sports Division, $$562,000.$

Transportation expense$$allocated to divisions at a rate of $$13$ per bill of lading: Winter Sports Division, $14,500$ bills of lading; Summer Sports Division, $16,000$ bills of lading.

Accounts receivable collection expense$$incurred at headquarters, allocated to divisions at a rate of $$9$ per invoice: Winter Sports Division, $13,500$ sales invoices; Summer Sports Division, $15,800$ sales invoices.

Warehouse expense$$allocated to divisions on the basis of floor space used in storing division products: Winter Sports Division, $180,000$ square feet; Summer Sports Division, $220,000$ square feet.Championship Sports Inc.

Support Department Allocations

For the Year Ended December $31,20$ Y$9$