Glades Sporting Goods Co. operates two divisions-the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of December 31, 20Y8, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted Sales-Winter Sports Division Sales-Summer Sports Division Cost of Goods Sold-Winter Sports Division Cost of Goods Sold-Summer Sports Division Sales Expense-Winter Sports Division Sales Expense Summer Sports Division Administrative Expense-Winter Sports Division Administrative Expense-Summer Sports Division Advertising Expense Transportation Expense AccountsReceivable Collection Expense Warehouse Expense $12,600,000 16,300,000 7,560,000 9,454,000 2,016,000 2,282,000 1,260,000 1,450,700 578,000 265,660 174,000 1,540,000 The bases to be used in allocating expenses, together with other essential information, are as follows a. Advertising expense-incurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $252,000; Summer Sports Division, $326,000 b. Transportation expense-charged back to divisions at a charge rate of $7.40 per bill of lading: Winter Sports Division, 17,200 bills of lading; Summer Sports Division, 18,700 bills of lading invoices; Summer Sports Division, 17,500 sales invoices. Division, 118,000 square feet. c. Accounts receivable collection expense-incurred at headquarters, charged back to divisions at a charge rate of $6.00 per invoice: Winter Sports Division, 11,500 sales d. Warehouse expense-charged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 102,000 square feet; Summer Sports