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		$	33,000
Advertising	Amount of dollar sales		$	48,000
Administrative	Number of employees		$	72,000

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

Department		Square Feet		Dollar Sales			Number of employees
A		3,900		$	307,000			15
B		4,300		$	327,000			17
C		4,500		$	456,000			19
Totals		12,700		$	1,090,000			51

What is the total advertising expense allocated to Department B?

$48,000.

$14,400 .

$23,581.

$21,881.

$10,200.