A company has two departments, Y and Z that incur advertising expenses of $22,000. Advertising expenses are allocated based on sales. Department Y has sales of $520,000 and Department Z has sales of $780,000. The advertising expense allocated to Departments Y and Z, respectively, are:

Multiple Choice

$8,200; $13,800.

$13,800; $8,200.

$13,200; $8,800.

$8,800; $13,200.

$7,800; $14,200.