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 Costs

Downtown$330,000$334,000$283,100$319,200

Irvine577,500517,700476,800410,400

H.Beach742,500818,300730,100790,400

Totals$1,650,000$1,670,000$1,490,000$1,520,000

WO's advertising, which is handled by the home office, isnotreflected in the preceding figures and amounted to $68,000.

If advertising expense were allocated to centers based on actual center profitability, the amount of advertising expense allocated to the Irvine center would be closest to: