Silver Chariots Trucking Company incurred $5,000 of indirect advertising costs for its operations. The following data have been collected for 2018 for its three departments:

	New Trucks	Used Trucks	Parts and Service
Sales	$50,000	$35,000	$15,000
Direct advertising costs	$ 2,500	$ 2,000	$ 500
Newspaper ad space	60%	35%	5%

Required: Determine the costs assigned to each department using the following activity drivers:

a.	Sales
b.	Direct advertising costs
c.	Newspaper ad space