Merton Electronics operates two retail outlets in Port Wren, one downtown and the other in Docklands. The stores share the use of a corporate staff responsible for functions such as personnel, IT, marketing, purchasing, and so on. The cost of the corporate activities for last year was $275,400. The following are the operating results for the two stores for the year: Downtown Docklands Sales revenue 3 725,040 3 906,300 Nu mber of employees 45 30 Required: Allocate the cost of the corporate activities to the two stores based on: 1. Number of employees. 2. Store revenue