Selected financial data, as of year end, December 31, for Fancy Fashion, a children's retail store, follows. Credit sales Women's clothing $ 510,000 Men's clothing $ 110,000 Total sales Women's clothing $ 669,000 Men's clothing $ 241,000 Sales returns and allowances Women's clothing Credit sales $ 5,100 Cash sales $ 410 Men's clothing Credit sales $ 1,100 Cash sales $ 410 Book value of inventory and equipment Women's clothing $ 152,000 Men's clothing $ 48,000 Required: Fancy Fashion insurance expense for the year totaled $11,000 and is to be allocated on the basis of the book value of the inventory and equipment in each department. Compute the amount to be allocated to each department