A retail store has three departments, A, B, and C, each of which has four full-time employees. The store does general advertising that benefits all departments and is allocated based on sales. Advertising expense totaled $90,000 for the current year, and departmental sales were: Department A \$ 308,000 Department B 644,000 Department C 448,000 Total sales $1,400,000 Calculate the amount of advertising expense that should be allocated to each department