Assigning Traceable Fixed Expenses Selected data for Miller Company, which operates three departments, follow: Department A Department B Department C Inventory $160,000 $576,000 $224,000 Equipment (average cost) $1,440,000 $864,000 $576,000 Payroll $810,000 $720,000 $270,000 Square feet of floor space 18,000 9,000 3,000 During the year, the company's fixed expenses included the following: Depreciation on equipment Real estate taxes Personal property taxes (on inventory and equipment) Personnel department expenses $160,000 48,000 76,800 40,000 Assume that the property tax rate is the same for both inventory and equipment. Using the most causally related bases, prepare a schedule assigning the fixed expenses to the three departments. Hint: Not all fixed expenses are traceable to the three departments. One of these fixed costs should be considered a common cost and not traceable to the departments. Do not round until your final answer. Round final answer to the nearest whole number. Department A Department B Department C Depreciation $ $ $ Real estate taxes Personal property taxes Personnel dept. expenses