Macee Store has three operating departments, and it conducts advertising that benefits all departments. Advertising costs are $134,000. Sales for its operating departments follow. Department 1 2 3 Sales $ 260,000 478,400 301,600 How much advertising cost is allocated to each operating department if the allocation is based on departmental sales? Note: Do not round your intermediate calculations. Department 1 Sales Percent of Total Cost Allocated % 2 % 3 % Total %