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, 2019, 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 $31,500,000 34,800,000 Cost of Goods Sold-Winter Sports Division 18,900,000 Cost of Goods Sold-Summer Sports Division 20,100,000 Sales Expense-Winter Sports Division 5,400,000 Sales Expense-Summer Sports Division Administrative Expense-Winter Sports Division 4,800,000 3,150,000 Administrative Expense-Summer Sports Division 3,090,000 Advertising Expense 918,000 Transportation Expense 460,800 Accounts Receivable Collection Expense 248,400 Warehouse Expense 3,000,000 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, $431,000; Summer Sports Division, $487,000. b. Transportation expense-charged back to divisions at a charge rate of $16 per bill of lading: Winter Sports Division, 13,700 bills of lading: Summer Sports Division, 15,100 bills of lading. c. Accounts receivable collection expense-incurred at headquarters, charged back to divisions at a charge rate of $9 per invoice: Winter Sports Division, 12,700 sales invoices: Summer Sports Division, 14,900 sales invoices. d. Warehouse expense-charged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 180,000 square feet; Summer Sports Division, 220,000 square feet.