Macee Department Store has three departments, and it conducts advertising campaigns that benefit all departments. Advertising costs are $118,000 this year, and departmental sales for this year follow.

Department	Sales
1	$	222,500
2		409,400
3		258,100

How much advertising cost is allocated to each department if the allocation is based on departmental sales?

Department	Sales	% of Total	Advertising to Allocate	Allocated Amount
1	$222,500	19.00%	$118,000
2	409,400		118,000
3	258,100		118,000
Total	$890,000	19.00%		$0