Vortex Company operates a retail store with two departments. Information about those departments follows. Sales Cost of goods sold Direct expenses Department A Department B $ 453,600 294,840 $806,400 435,000 Salaries Insurance Utilities Depreciation Maintenance 118,000 12,500 23,000 19,000 6,600 83,000 10,900 24,000 12,500 5,600 The company also incurred the following indirect costs Salaries Insurance Depreciation Office expenses $31,000 6,400 15,600 48,000 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 Department Square footage 31,500 13,500 Number of employees