The bases to be used in allocating expenses, together with other essential information, are as follows: a. Advertising expense-incurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $474,000; Summer Sports Division, $536,000. b. Transportation expense-charged back to divisions at a charge rate of $13 per bill of lading: Winter Sports Division, 15,500 bills of lading; Summer Sports Division, 17,100 bills of lading. Provide supporting schedules for determining service department charges. If required, round per unit amounts to two decimal places and final answers to the nearest dollar. XSport Sporting Goods Co. Service Department Charges Income from operations XSport Sporting Goods Co. Service Department Charges For the Year Ended December 31, 20Y9 Advertising expense Transportation rate per bill of lading Number of bills of lading Transportation expense Accounts receivable collection rate Number of sales invoices Accounts receivable collection expense Warehouse rate per sq. ft. Number of square feet Warehouse expense