Vortex Company operates a retail store with two departments. Information about those departments follows. Department A Department B Sales $819,000 $441,000 Cost of goods sold 430,000 286,650 Direct expenses: Salaries Insurance Utilities 119,000 85,000 10,500 10,400 25,000 24,500 Depreciation 20,000 13,500 Maintenance 6,300 5,100 The company also incurred the following indirect costs. Salaries $32,000 3 Check my work Insurance Depreciation office expenses 7,800 15,000 40,000 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.