Selected data for Miller 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		$810,000	$720,000	$270,000
Square feet of floor space		18,000	9,000	3,000

During the year, the company's fixed expenses included the following:

Depreciation on equipment				$40,000
Real estate taxes				12,000
Personal property taxes (on inventory and equipment)				19,200
Personnel department expenses				40,000

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. The round final answer to the nearest whole number.

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