24.

A retail store has three departments, A, B, and C, each of which has four full-time employees. The store does general advertising that benefits all departments and is allocated based on sales. Advertising expense totaled $90,000 for the current year, and departmental sales were:

Department A	$ 308,000
Department B	644,000
Department C	448,000
Total sales	$ 1,400,000

Calculate the amount of advertising expense that should be allocated to each department.