Vortex Company operates a retail store with two departments. Information about those departments follows. 457,200 $812,800 Sales 445.000 297,180 Cost of goods sold Direct expenses 81.000 117,000 Salaries 14,500 10,100 Insurance Utilities 21,000 28,000 13,000 20,000 Depreciation 5.100 6.800 Maintenance The company also incurred the following indirect costs. $31,000 Salaries 7.400 Insurance 14,800 Depreciation 49,000 Office expenses Indirect costs are allocated as follows: salaries on the basis of sales insurance and depreciation on the basis of square footage, and office expenses on the basis of number of employees Additional information about the departments follows. Number of employees Square footage Department 34,300 14,700 Required