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 $173,000. Following are the operating results for the two stores for the year. Main Street Lakeland Mall Sales revenue $ 2,444,610 $ 2,544,390 Number of computers sold 2,160 1,440 Required: a. Allocate the cost of the central accounting department to the two stores based on: 1. Number of computers sold. 2. Store revenue.