Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments:

Expense	Basis for allocation	Amount
Rent	Square feet of floor space	$36,000
Advertising	Amount of dollar sales	$54,000
Administrative	Number of employees	$81,000

The following information is available for its three operating (sales) departments:

Department	Square Feet	Dollar Sales	Number of employees
A	4,200	$316,000	18
B	4,600	$336,000	20
C	4,800	$468,000	22
Totals	13,600	$1,120,000	60

What is the total advertising expense allocated to Department C?