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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

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

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