A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $45,000 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	$101,000
Department T	219,450
Department U	158,350
Total	478,800

$13,100.

$45,000.

$10,100.

$20,625.

$15,767.