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 $ 32,000 Amount of dollar sales Number of employees 46,000 The following information is available for its three operating (sales) departments: 69,000 Department A B C Totals Square Feet 3,800 Dollar Sales Number of employees $ 304,000 14 4,200 $ 324,000 16 4,400 $ 452,000 18 12,400 $ 1,080,000 48 What is the total advertising expense allocated to Department B? $46,000. $13,800. $22,752. $21,052. $9,900.