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	$	570,500		$	346,500			$	294,000				$	330,000
Irvine		815,000			528,000				485,100					420,000
H. Beach		244,500			775,500				690,900					750,000
Totals	$	1,630,000		$	1,650,000			$	1,470,000				$	1,500,000

WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $66,000. 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

$21,863.

$23,088.

$33,000.

$47,520.

None of the answers is correct.