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		$	31,000
Advertising	Amount of dollar sales		$	37,000
Administrative	Number of employees		$	52,000

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

Department		Square Feet		Dollar Sales			Number of employees
A		3,400		$	242,000			6
B		5,100		$	363,000			9
C		8,500		$	605,000			15
Totals		17,000		$	1,210,000			30

What is the total expense allocated to Department B?

Multiple Choice

• $26,319.

• $32,255.

• $32,300.

• $32,552.

• $36,000.