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 $44,000 $44,000 $59,000 The following information is available for its three operating (sales) departments: Department Square Dollar Number of Feet Sales employees 4,800 $ 284,000 7,200 $ 426,000 12,000 $ 710,000 24,000 $1,420,000 Totals What is the total expense allocated to Department B? $21,300. $39,685, $38,100