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	$	265,500		$	375,900			$	322,000				$	360,800
Irvine		531,000			608,600				579,600					492,000
H. Beach		973,500			805,500				708,400					787,200
Totals	$	1,770,000		$	1,790,000			$	1,610,000				$	1,640,000

WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $80,000. 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

$26,727.

$27,952.

$40,000.

$62,187.

None of the answers is correct.