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: 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. Note: Do not round intermediate calculations. Enter your answers in dollars, not in millions or thousands