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 $220,000. Following are the operating results for the two stores for the year.

	Main Street			Lakeland Mall
Sales revenues	$	1,981,560		$	2,736,440
Number of computers sold		2,262			1,638

Required:

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

1. Number of computers sold. (Do not round intermediate calculations.)

2. Store revenue. (Do not round intermediate calculations.)