The following fixed expenses are controllable at the divisional level: depreciation-furnishings, computing and billing, warehouse, insurance, and security. In addition to these expenses, each division annually incurs $50,000 of computing costs, which are not allocated to individual stores. The following fixed expenses are controllable only at the company level: depreciation-building, property taxes, and supervisory salaries. In addition to these expenses, each division incurs costs for supervisory salaries of $150,000, which are not allocated to individual stores. Buckeye Department Stores incurs common fixed expenses of $160,000, which are not allocated to the two divisions. Income-tax expense for 201 is $1,880,000