Diva Footwear is contemplating if it should continue producing platform shoes. The following information is available for the company's segments: Sales Variable costs Contribution margin Direct fixed costs Allocated fixed costs Net income Platform Shoes $120,000 64,000 56,000 45,000 20,000 ($9,000) Athletic Shoes $420,000 220,000 200,000 70,000 70,000 $60,000 Boots $360,000 140,000 220,000 90,000 60,000 $70,000 Based on the information provided, which of the following is most likely to be the basis of allocating the fixed costs to the segments? Sales O Direct fixed costs O Variable costs Net income