Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments: Expense Rent Advertising Administrative Basis for allocation Square feet of floor space Amount of dollar sales Number of employees Amount $ 26,000 $ 34,000 $51,000 The following information is available for its three operating (sales) departments: Square Dollar Number of Department Feet Sales employees A 3,200 $ 286,000 8 B 3,600 $ 306,000 10 3,800 $ 428,000 12 Totals 10,600 $1,020,000 30 What is the total advertising expense allocated to Department B