How was the common SG&A costs allocated calculated?

Kitty Corner operates a pet supply superstore in Atlanta with three main product lines: food, toys, and accessories Kitty Corner allocates common selling, general, and administration (SG&A) costs to each product line using the cost of merchandise of each product line Department manager salaries, while considered SG&A, are direct and are assigned directly to each product line. The company wants to optimize the pricing and cost management of each product line and is wondering whether its accounting system is providing it with the best information for making such decisions. Store manager Jordan Bagley gathers the following information regarding the three product lines. (Click the icon to view the product line informatiom) For 2020, Kitty Comer budgets the following selling, general, and administration costs (Click the icon to view the selling, general, and administration costs.) Read the requirements. Requirement 1. Prepare an income statement for Kitty Corner, by product line and in total, allocating common SG&A expenses using cost of merchandise. Calculate the profit per square foot of store space for each product line. Start by determining the total selling, general, and administrative (SG&A) expenses allocated to each department and in total when allocating common SG&A expenses using cost of merchandise Food Toys Accessories Total Direct SG&A costs: Department manager salaries Common SG&A costs allocated Total SG&A