Selected financial data, as of year end, December 31, for Fancy Fashion, a children's retail store, follows. Credit sales Women's clothing $ 590,000 Men's clothing $ 190,000 Total sales Women's clothing $ 741,000 Men's clothing $ 249,000 Sales returns and allowances Women's clothing Credit sales $ 5,900 Cash sales $ 490 Men's clothing Credit sales $ 1,900 Cash sales $ 490 Book value of inventory and equipment Women's clothing $ 243,000 Men's clothing $ 57,000 

Required: Fancy Fashion insurance expense for the year totaled $19,000 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.