A retail store has three departments, S$,$ T$,$ and U$,$ and pays for general advertising that benefits all departments. Advertising expense totaled $$41,000$ for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales. $($Do not round your intermediate calculations.$)$

Department Sales

S $ $137,000$

T $215,050$

U $160,450$

Total $ $512,500$