Selected data for Colony Company, which operates three departments, follow:

		Department A	Department B	Department C
Inventory		$40,000	$144,000	$56,000
Equipment (average cost)		$360,000	$216,000	$144,000
Payroll		$607,500	$540,000	$202,500
Square feet of floor space		27,000	13,500	4,500

During the year, the companys fixed expenses included the following:

Depreciation on equipment				$90,000
Real estate taxes				112,500
Personal property taxes (on inventory and equipment)				14,400
Personnel department expenses				337,500

Assume that the property tax rate is the same for both inventory and equipment. Using the most causally related bases, prepare a schedule assigning the fixed expenses to the three departments. Hint: Not all fixed expenses are traceable to the three departments. One of these fixed costs should be considered a common cost and not traceable to the departments.

Do not round until your final answer. Round final answer to the nearest whole number.

		Department A	Department B	Department C
Depreciation
Real estate taxes
Personal property taxes
Personnel dept. expenses