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

What is the total advertising expense allocated to Department B?

Multiple Choice

• $78,000.

• $23,400.

• $35,958.

• $34,258.

• $14,700.

Expense Rent Advertising Administrative Basis for allocation Square feet of floor space Amount of dollar sales Number of employees Amount $ 48,000 $ 78,000 $117,000 The following information is available for its three operating (sales) departments: Square Dollar Number of Department Feet Sales employees 5,400 $ 352,000 30 5,800 $ 372,000 32 6,000 $ 516,000 34 Totals 17,200 $1,240,000 96