Coastal Computer operates two retail outlets in Oakview, one on Main Street and the other in Lakeland Mall. The stores share the use of a central accounting department. The cost of the accounting department for last year was $224,000. Following are the operating results for the two stores for the year.

Main Street			Lakeland Mall
Revenues	$	2,148,300		$	2,966,700
Number of computers sold		2,255			1,845

Required:
(a)	Allocate the cost of the central accounting department to the two stores based on:

(1)	Number of computers sold. (Do not round your intermediate calculations.)

	Main Street	Lakeland Mall	Total
Allocated accounting department cost

(2)	Store revenue. (Do not round your intermediate calculations.)

	Main Street	Lakeland Mall	Total
Allocated accounting department cost