A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $37,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales. (Do not round your intermediate calculations.)

Department S……………..$118,000

Department T………………212,550

Department U………………150,450

Total…………………………….481,000

$16,350.

$14,800.

$37,000.

$17,467.

$11,800.