Vortex Company operates a retail store with two departments. Information about those departments follows Department A Department B Sales $812,500 $437,500 Cost of goods sold 455,000 284,375 Direct expenses Salaries 119,000 B7,000 Insurance 14,500 10, 200 Utilities 24,500 28,500 Depreciation 19,000 13,500 Maintenance 6,300 5,200 The company also incurred the following indirect costs. Salaries Insurance Depreciation office expenses $30,000 7,000 15,000 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. Number of employees Department Square footage 32,900 14,100