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{.}260$ 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:

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