High Traffic Products Corporation has twodepartments, Small and Large. Central costs could be allocated to the two departments in various ways.

Small Department

Large Department

Square footage

6,850

17,750

Number of employees

1,120

500

Sales

$320,000

$1,740,000

If advertising expense of$432,600 is allocated on the basis ofsales, the cost per cost driver rate would be________.

A.

$0.23 per dollar of sales

B.

$0.22 per dollar of sales

C.

$0.2 per dollar of sales

D.

$0.21 per dollar of sales