A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $47,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales.

Department S	$109,000
Department T	218,850
Department U	142,150
Total	470,000

$47,000.

$21,885.

$10,900.

$16,567.

$13,900.