O'Neill 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 June 30, 2014, the end of the current 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 Accounts Receivable Collection Expense Warehouse Expense 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, $498,000; Summer Sports Division, $563,000. b. Transportation expense-charged back to divisions at a charge rate of $13 per bill of lading: Winter Sports Division, 14,700 bills of lading; Summer Sports Division, 16,200 bills of $28,350,000 31,320,000 17,010,000 18,090,000 4,860,000 4,320,000 2,835,000 2,781,000 1,061,000 401,700 237,600 2,700,000 lading. Summer Sports Division, 16,000 sales invoices. 170,000 square feet. c. Accounts receivable collection expense-incurred at headquarters, charged back to divisions at a charge rate of $8 per invoice: Winter Sports Division, 13,700 sales invoices; d. Warehouse expense-charged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 130,000 square feet; Summer Sports Division