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 of dollar sales Number of employees Amount $37,000 $56,000 $84,000 The following information is available for its three operating (sales) departments: Square Dollar Number of Department Feet Sales employees 4,300 $ 319,000 19 B 4,700 $ 339,000 21 4,900 $ 472,000 23 Totals 13,900 $1,130,000 63 What is the total advertising expense allocated to Department B