A retail store has three departments, 1, 2, and 3, and does general advertising that benefits all departments. Advertising expense totaled $56,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department 2 based on departmental sales. (Do not round your intermediate calculations.)

Department 1	$106,000
Department 2	215,250
Department 3	149,150

A. $13,600.

B. $10,600.

C. $56,000.

D. $16,267.

E. $25,625.