The following table shows National Paper Products capital investment in each of its three divisions, and the

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The following table shows National Paper Products€™ capital investment in each of its three divisions, and the most recent year€™s gross sales for each division. The operating costs of the head office for the year were $839,000. These costs are allocated to the divisions before each division€™s profit is determined. How much (rounded to the nearest dollar) should be allocated to each division if the costs are prorated on the basis of:
a. The capital investment in each division?
b. The sales of each division?
The following table shows National Paper Products€™ capital investment in
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