A retail store has three departments, 1, 2, and 3, and does general advertising that benefits all departments. Advertising expense totaled $41,000 for the year, and departmental sales were as follows. Which department would be allocated the highest amount of the advertising expense if the activity base is sales?

Sales: Department 1 $101,000

Department 2 $212,750

Department 3 $157,750

		Department 1
		Department 2
		Department 3
		Each department would have and equal amount since advertising benefits all departments