A retail store has three departments, S, T, and U, and pays for general advertising that benefits all departments. Advertising expense totaled $82,000 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. Round the answer to the nearest whole dollar, i.e. 17,525.69 would be 17,526):

Sales per department

Department	Sales
S	$ 106,000
T	215,250
U	149,150
Total	$ 470,400