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	$ 28,000
Advertising	Amount of dollar sales	38,000
Administrative	Number of employees	57,000

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

Department	Square Feet	Dollar Sales	Number of employees
A	3,400	$ 292,000	10
B	3,800	$ 312,000	12
C	4,000	$ 436,000	14
Totals	11,200	$ 1,040,000	36

What is the total advertising expense allocated to Department B?

Multiple Choice

• $38,000.

• $11,400.

• $19,431.

• $17,731.

• $8,700.