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 $180,000. Following are the operating results for the two stores for the year. Sales revenue Number of computers sold Main Street $ 1,000,000 2,000 $ Lakeland Mall 2,000,000 1,600 Required: a. Allocate the cost of the central accounting department to the two stores based on: 1. Number of computers sold. 2. Store revenue.