Answer the following questions using the information below:$$

Mertens Company provides the following ABC costing information:

How much of the account billing cost will be assigned to Department B$?$

$$14,000$

$$140,000$

$$7,000$

None of these answers are correct.

If total advertising expense of $$300,000$ is allocated on the basis of sales, the amount allocated to the Large Department would be:

$$225,000$

$$90,000$

$$250,000$

$$50,000$

How much of the total cost will be assigned to the Plowing Department?

$$396,000$

$$202\mathrm{.}200$

$$134,600$

$$172,000$