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	$39,000
Advertising	Amount of dollar sales	$60,000
Administrative	Number of employees	$90,000

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

Department	Square Feet	Dollar Sales	Number of employees
A	4,500	$325,000	21
B	4,900	$345,000	23
C	5,100	$480,000	25
Totals	14,500	$1,150,000	69

What is the total advertising expense allocated to Department C?

$60,000.

$25,043 .

$28,543.

$26,843.

$12,000.