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 $5.2 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:

	Revenues ($000)	Transactions ($000)
Online	$74100	1066.5
Store	39900	283.5

Required: Determine the cost allocation if $3.8 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.

	Online	Stores
Fixed
Variable
Total