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 $227,000. following are the operating results for the two stores for the year.

main street lakeland mall
sales revenues $ 1,878,400 $ 2,817,600
number of computers sold 2,379 1,521

required:

a. allocate the cost of the central accounting department to the two stores based on:

1. number of computers sold

2. store revenue