1. ABC Company sells three different types of athletic shoes. Calculate the Gross Profit and Gross Profit % for each department: Running Shoes Walking Shoes Specialty Shoes Sales $36,000 $42,000 $12,000 COGS 23,400 23,520 7,680

2. Waverly Co rents 10,000 square feet (sf) of store space for $36,000 per year. The amount of square footage by department is as follows: Dept A, 2600 sf Dept B, 2400 sf Dept C, 1800 sf Dept D, 3200 sf Allocate the annual rent expense among the four departments on the basis of sf of floor space.

3. Hayley Dole owns a car stereo store with 3 departments. Net sales for July are as follows: Deluxe: $33,600 Standard: $38,400 Economy: $48,000 Advertising expense for July was $20,000. Allocate the advertising based on net sales.

4. Merton Co is a furniture store that offers free delivery to the customers, which cost Merton $50,000. Mileage records for the 3 sales departments are as follows: Dept 1: 36,000 miles Dept 2: 48,000 miles Dept 3: 16,000 miles

5. The purchasing department of Bradley Co performs the purchasing function for the entire business. The numbers of purchase orders processed during the most recent month are as follows: West Division: 33 Purchase Orders (POs) East Division: 47 POs Central Division: 20 POs The monthly cost of operating the purchasing department, including personnel, was $20,000. Allocate the cost of the purchasing department using the number of purchase orders processed as an allocation base.