The total office expense for the year at Fancy Fashion was $80,000. Compute the amount to be allocated to each department using total sales as the basis for the allocation.

Selected financial data, as of December 31, 2019, for Fancy Fashion, a discount retail store, follows. Round all calculations to the nearest percentage point and nearest dollar.
Credit sales
Women’s clothing, $700,000
Men’s clothing, $260,000
Total sales
Women’s clothing, $950,000
Men’s clothing, $300,000
Sales returns and allowances
Women’s clothing
Credit sales, $8,000
Cash sales, $600
Men’s clothing
Credit sales, $2,000
Cash sales, $600
Book value of inventory and equipment
Women’s clothing, $150,000
Men’s clothing, $50,000