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:

Center	Budgeted Revenue			Actual Revenue			Budgeted Direct Costs					Actual Direct Costs
Downtown	$	519,000		$	367,500			$	314,000				$	336,000
Irvine		778,500			542,500				502,400					432,000
H. Beach		432,500			840,000				753,600					832,000
Totals	$	1,730,000		$	1,750,000			$	1,570,000				$	1,600,000

WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $76,000. 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:

Multiple Choice

• $25,330.

• $26,563.

• $38,000.

• $55,987.

• None of the answers is correct.