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 Downtown Irvine H. Beach Totals Budgeted Actual Budgeted Actual Revenue Revenue Direct Costs Direct Costs $ 437,500 $ 354,000 $ 302,100 340,200 700,000 566,400 524,700 453,600 612,500 849,600 763,200 826, 200 $1,750,000 $1,770,000 $1,590,000 $1,620,000 WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $78,000. 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? Multiple Choice $54,234 O $39,000 $26.000 $31,200 $26.028