Departmental Contribution to Common Expenses

Certain operating information is shown below for Harris Department Store:

The managers are disappointed with the operating results of department A$.$ They do not believe that competition will permit raising prices; however, they believe that spending

$$14,000$ more for promoting this department's products will increase the physical volume of products sold by $25\%.$

An alternative is to discontinue department A and use the space to expand department B$.$ It is believed that department B$\text{'}$s physical volume of products sold can thus be increased

$40\%.$ Special sales personnel are needed, however, and department B$\text{'}$s traceable expenses would increase by $$67,200.$ Neither alternative would appreciably affect the total

common departmental expense.

a$.$ Calculate the contribution now being made to common expenses by Department A$,$

Department B$,$ and by the combination of other departments. Round answers to the nearest

dollar.