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 $192,000. Following are the operating results for the two stores for the year. Main Street Lakeland Mall Sales revenue $ 2,474,100 $ 3,023,900 Number of computers sold 2,072 1,628 Required: a. Allocate the cost of the central accounting department to the two stores based on: 1. Number of computers sold. 2. Store revenue.