Instructions XSport 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, 20Y9, 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 $10,525,000 13,610,000 Cost of Goods Sold-Winter Sports Division 6,280,000 Cost of Goods Sold-Summer Sports Division 7,868,000 Sales expense-Winter Sports Division 1,650,000 Sales expense-Summer Sports Division 1,894,000 Administrative Expense-Winter Sports Division 1,002,000 Administrative Expense-Summer Sports Division 1,204,400 Advertising Expense 479,000 Transportation Expense 144,500 Accounts Receivable Collection Expense 120,400 Warehouse Expense 1,164,000 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, $216,300; Summer Sports Division, $262,700, B. Transportation expense-charged back to divisions at a charge rate of $5 per bill of lading: Winter Sports Division, 13,400 bills of lading Summer Sports Division, 15,500 bills of lading.