Profit Center Responsibility Reporting Championship Sports Inc. operates two divisions-the Winter Sports Division and the Summer Sports Division. The following income an 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 $28,350,000 31,320,000 Cost of Goods Sold-Winter Sports Division 17,010,000 Cost of Goods Sold-Summer Sports Division 18,090,000 Sales Expense-Winter Sports Division 4,860,000 Sales Expense-Summer Sports Division 4,320,000 Administrative Expense-Winter Sports Division Administrative Expense-Summer Sports Division Advertising Expense Transportation Expense 2,835,000 2,781,000 1,097,000 378,000 Accounts Receivable Collection Expense Warehouse Expense 243,200 2,700,000 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, $515,000; Summer Sports Division, $582,000.