Profit Center Responsibility Reporting Championship Sports Inc. 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 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 $30,240,000 33,408,000 18,144,000 19,296,000 5,184,000 4,608,000 3,024,000 2,966,400 Transportation Expense 935,000 411,600 197,400 Accounts Receivable Collection Expense Warehouse Expense 2,880,000 The bases to be used in allocating expenses, together with other information, are as follows: a. Advertising expense-incurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, $439,000; Summer Sports Division, $496,000. b. Transportation expense-allocated to divisions at a rate of $14 per bill of lading: Winter Sports Division, 14,000 bills of lading: Summer