Coastal Computer operates two retail outlets in Oakview, one on Main Street and the other in Lakeland Mall. The stores share the use of a central accounting department. The cost of the accounting department for last year was $204,000. Following are the operating results for the two stores for the year.

	Main Street			Lakeland Mall
Sales revenues	$	1,878,400		$	2,817,600
Number of computers sold		2,379			1,521

Required:

a. Allocate the cost of the central accounting department to the two stores based on:

1. Number of computers sold

2. Store Revenue