Arkansas Toys, a Retail Store, Has Three Sales Departments Supported

Essay

Arkansas Toys, a retail store, has three sales departments supported by two service departments. Cost and operational data for each department follow:
Purch.
$$\begin{array} { l l l l l } \text { Sales } & & \text { Cost of } & \text { Square } & \text { Orders } \\\text { Department } & \text { Sales } & \text { Goods Sold } & \text { Footage } & \text { Issued } \\\hline\end{array}$$ $$\begin{array} { l l l l l } \text { Sales } & & \text { Cost of } & \text { Square } & \text { Orders } \\\text { Department } & \text { Sales } & \text { Goods Sold } & \text { Footage } & \text { Issued }\end{array}$$ $\begin{array}{l|l|l|l|l}1 & \$ 92,160 & \$ 36,864 & 1,728 & 1,260 \\\hline 2 & 69,120 & 32,832 & 3,024 & 1,680 \\\hline 3 & 80,640 & 32,256 & 1,296 & 2,310 \\\hline\end{array}$

$\begin{array}{l|l|r}\text { Service }\\\hline \text { Departments } & \text { Allocation Basis } & \text { Cost } \\ \hline \text { Advertising ............... } & \text { Sales } & \$ 10,000 \\\hline \text { Purchasing ........... } & \text { No. of purchase orders issued } & 12,000\end{array}$ Determine the service department expenses to be allocated to Sales Department 1 for (round answers to whole dollars):
Advertising ________
Purchasing ________