XSport Sporting Goods Co operates two divisions-the Winter Sports Division and the Summer Sports Division The following income and expense accounts were provided from the tnal balance as of December 31, 2019, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted Sales-Winter Sports Division Sales Summer Sports Division $10,540.000 13,650,000 Cost of Goods Sold-Winter Sports Division Cost of Goods Sold-Summer Sports Division Sales expense-Winter Sports Division 6,265,000 7.884,000 1,865,000 Sales expense-Summer Sports Division 1,884,000 Administrative Expense-Winter Sports Division 1,020,000 Administrative Expense Summer Sports Division 1,202,800 Advertising Expense 490,300 Transportation Expense 205,100 Accounts Receivable Collection Expense 120,150 Warehouse Expense 1,146,000 The bases to be used in allocating expenses, together with other essential information, are as follows