A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $50,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales.

Department S $110,000

Department T 213,750

Department U 151,250

Total $475,000

A) $11,000.

B)$14,000.

C)$16,667.

D)$22,500.

E)$50,000.