A retail store has three departments, Menswear, Womenswear, and Kidswear, and does general advertising that benefits all departments. Advertising expense totaled $50,000 for the year, and departmental sales were as follows. Allocate advertising expense to Womenswear based on departmental sales.

Menswear $ 110,000 Womenswear 213,750 Kidswear 151,250 Total $ 475,000