Lillard's Sports Store has three operating departments, and it conducts advertising that benefits all departments. Advertising costs are $200,000. Sales for its operating departments are in the table below. How much advertising cost is allocated to Department 1 if the allocation is based on departmental sales? Department Sales $440,000 800,000 360,000 O $55,000. O $45,000. $100,000. $90,000. O $110,000