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A company has two departments, Y and Z that incur advertising expenses of $ 2 2 , 4 0 0 . Advertising expenses are allocated

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A company has two departments, Y and Z that incur advertising expenses of $22,400. Advertising expenses are allocated based on sales. Department Y has sales of $536,000 and
Department Z has sales of $804,000. The advertising expense allocated to Departments Y and Z, respectively, are:
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$8,960;$13,440.
$13,440;$8,960.
$13,960;$8,440.
$8,440;$13,960.
$8,040;$14,360.
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