A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $54,000 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 S	$	108,000
Department T		217,750
Department U		156,650
Total	$	482,400

Multiple Choice

• $24,375.

• $16,467.

• $13,800.

• $10,800.

• $54,000.