28. 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	$35,000
Advertising	Amount of dollar sales	$52,000
Administrative	Number of employees	$78,000

The following information is available for its three operating (sales) departments:

Department	Square Feet	Dollar Sales	Number of employees
A	4,100	$313,000	17
B	4,500	$333,000	19
C	4,700	$464,000	21
Totals	13,300	$1,110,000	57

What is the total advertising expense allocated to Department C?

A. $52,000.

B. $21,737.

C. $25,237.

D. $23,537.

E. $10,800.

PLEASE ADD EXPLANATION