Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments: Expense Basis for allocation Amount Rent Square feet of floor space $ 42,000 Advertising Amount of dollar sales $ 66,000 Administrative Number of employees $ 99,000 The following information is available for its three operating (sales) departments: Department Square Feet Dollar Sales Number of employees A 4,800 $ 334,000 24 B 5,200 $ 354,000 26 C 5,400 $ 492,000 28 Totals 15,400 $ 1,180,000 78 What is the total advertising expense allocated to Department B