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, 20Y9, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted: Sales-Winter Sports Division $33,600,000 Sales-Summer Sports Division 37,120,000 Cost of Goods Sold-Winter Sports Division 20,160,000 Cost of Goods Sold-Summer Sports Division 21,440,000 Sales Expense-Winter Sports Division 5,760,000 Sales Expense-Summer Sports Division 5,120,000 Administrative Expense-Winter Sports Division 3,360,000 Administrative Expense-Summer Sports Division 3,296,000 Advertising Expense 1,063,000 Transportation Expense 417,200 Accounts Receivable Collection Expense 228,800 Warehouse Expense 3,200,000 The bases to be used in allocating expenses, together with other information, are as follows: a. Advertising expense-incurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, $499,000; Summer Sports Division, $564,000. b. Transportation expense-allocated to divisions at a rate of $14 per bill of lading: Winter Sports Division, 14,200 bills of lading; Summer Sports Division, 15,600 bills of lading. c. Accounts receivable collection expense-incurred at headquarters, allocated to divisions at a rate of $8 per invoice: Winter Sports Division, 13,200 sales invoices; Summer Sports Division, 15,400 sales invoices. d. 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.