James McKinsey, founder of the consulting firm bearing his name, wrote

[0]ne of the largest items of expense to be allocated in a department store is advertising. The usual method of allocating this to the various departments of the store is on the basis of sales. This practice leads to two undesirable results. First, some departments profit more than others by advertising, since it is devoted to articles sold by some departments much more than to articles sold by other departments. . . . This gives inaccurate (departmental profit) figures. . . . Secondly, if advertising is distributed on the basis of sales, each department head will try to secure as much advertising as possible, since he will feel that each of the other departments must pay part of its cost which results in his department's paying only a small part of the total. He naturally concludes that he must certainly get more benefit from the advertising than it costs him; therefore he will request and urge it. He will be more apt to do this because he knows every other department is seeking advertising, for which his department must pay its proportionate part.

After discussing the allocation of expenses, McKinsey concludes

[C]are should be exercised to allocate (costs) in such a manner as to attain two results:

1.Greatest possible accuracy.

2.The fixing of responsibility in such a manner that those responsible for the expense will desire to decrease and not to increase it.

McKinsey recognized that cost allocations affect managers' incentives.

Source: J. McKinsey, c (New York:Ronald Press,1922), pp. 283-84.

On pg. 288 of the textbook (above) James McKinsey is quoted citing an example of cost allocations within a department store. In the example provided, what would have been a better way to allocate the advertising costs so as to assist in attaining the two goals he mentioned?