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	$	415,000		$	352,800			$	300,000				$	336,600
Irvine		664,000			537,600				495,000					428,400
H. Beach		581,000			789,600				705,000					765,000
Totals	$	1,660,000		$	1,680,000			$	1,500,000				$	1,530,000

WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $69,000. 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?