Vortex Company operates a retail store with two departments. Information about those departments follows Department A DepartmentB Sales Cost of goods sold Direct expenses $ 825,600 445,000 $ 464,400 301,860 Salaries Insurance Utilities Depreciation Maintenance 120,000 18,000 23,500 17,500 6,600 82,000 10,500 29,000 12,000 5,200 The company also incurred the following indirect costs Salaries Insurance Depreciation Office expenses $28,000 6,400 15,400 44,000 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 29,400 12,600 Number of employees 60 40