Giardin Outdoors is a recreational goods retailer with two divisions: Online and Stores. The two divisions both use the services of the

corporate Finance and Accounting $(F$ and A$)$ Department. Annual costs of the F and A Department total $$5\mathrm{.}225$ million a year.

Managers in the two operating divisions are measured based on division operating profits.

The following selected data are available for the two operating divisions:

Required:

Determine the cost allocation if $$3\mathrm{.}825$ million of the $F$ and A costs are fixed and allocated on the basis of revenues, and the remaining

costs, which are variable, are allocated on the basis of transactions.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar.