Ashby clothing is a female clothing line selling high end winter apparel. The company has four brick and mortar locations in central Pa. All locations share the use of the professional back office staff personnel at the company's headquarters. In 2018 the cost of the marketing department was $133,500. The cost of the accounting department was $184,850. The cost of the information technology department was $61,155. Lastly, the customer service call center had a cost of $77,020. Below you will find information was provided about the operations about each store location. 

Question: 

Allocate the cost of the back office departments to each of the stores based on, (A) Total Revenue, (B) Gross Margin, and (C) Quantity of winter coats sold.

 

East Mall

West Mall

South Mall

North Mall

Sales Revenue

$505,000

$ 720,000

$225,000

$630,000

Cost of Goods Sold

$115,000

$ 470,000

$100,000

$400,000

Quantity of Coats Sold

1825

3000

800

2500