Profit Center Responsibility Reporting 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 $32,550,000 35,960,000 19,530,000 20,770,000 5,580,000 4,960,000 3,255,000 3,193,000 1,039,000 486,200 218,400 3,100,000 Sales-WInter Sports Dlvislon Sales-Summer Sports Division Cost of Goods Sold-Winter Sports Division Cost of Goods Sold-Summer Sports Division Sales Expense-Winter Sports Division Sales Fxpense-Summer Sports Division Administrative Expense-Winter Sports Division Administrative Expense-Summer Sports Division Advertising Expense Iransportation Expense Accounts Receivable Collection Expense Warehouse Expense The bases to he used in allocating expenses, together with other essential information, are as follows a. Advertising expenso-incurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $488,000; Summer Sports Division, $551,000 b. Transportation expense charged back to divisions at a charge rate of 17 per bill of lading: Winter Sports Division, 13,600 bills of lading; Summer Sports Division 15,000 bills of lading C. Accounts receivable collection expense incurred at headquarters, charged back to divisions at a charge rate of $8 per invoice: Winter Sports Division, 12,600 sales invoices; Summer Sports Division, 14,700 sales invoices. d, warehouse expense-charged back to divisions on the basis of floor space used in storin? division products: winter Sports Division, 180,000 square feet; Summer Sports Division, 220,000 square feet