Management of Wee Ones (WO), an operator of day-care facilities, wants the company's profit to be subdivided by center. The firm's accountant has provided the following data:

CenterBudgeted RevenueActual RevenueBudgeted Direct CostsActual Direct CostsDowntown$501,000$405,600$347,300$354,200Irvine751,500540,800498,300446,600H.Beach417,500743,600664,400739,200Totals$1,670,000$1,690,000$1,510,000$1,540,000

WO's advertising, which is handled by the home office, isnotreflected in the preceding figures and amounted to $70,000.

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?