Assigning Traceable Fixed Expenses Selected data for Miller Company, which operates three departments, follow: Inventory Equipment (average cost) Payroll Square feet of floor space Department A Department B Department C $64,000 $230,400 $89,600 $576,000 $345,600 $230,400 $810,000 $720,000 $270,000 18,000 9,000 3,000 During the year, the company's fixed expenses included the following: $64,000 Depreciation on equipment Real estate taxes Personal property taxes (on Inventory and equipment) Personnel department expenses 19,200 30,720 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