Kia Corporation has two departments A and B. Central costs could be allocated to the two departments in various ways. Square footage of department A and B 6.000 and 18.000 square feet respectively. Number of employees of department A and B 1.120 and 480 respectively, and sales of department A and B 51,000,000 and $2,000,000 respectively. If advertising expense of $300.000 is allocated on the basis of sales. the amount allocated to Department A would be: Ca. 5210.000 b. 575.000 510.000 od 550.000