Management of Wee Ones (WO), an operator of day-care facilites, wants the company's profit to be subdivided by center. The firm's accountant has provided the following data Center Downtown Irvine H. Beach Totals Actual Budgeted Actual Budgeted Revenue Revenue Direct Costs Direct Costs $415,000 $352,800 $300,000 $ 336,600 664,000 581,000 537,600 789,600 495,000 428,400 705,000 765,000 $1,530,000 $1,660,000 $1,680,000 $1,500,000 WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $69,000 D Assume that management used the allocation base that is most influenced by advertising effort and consistent with sound managerial accounting practices How much advertising would be allocated to the Irvine center? Maple Choice $27600 547321 $34.500 $23.000