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	$ 46,000
Advertising	Amount of dollar sales	74,000
Administrative	Number of employees	111,000

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

Department	Square Feet	Dollar Sales	Number of employees
A	5,200	$ 346,000	28
B	5,600	$ 366,000	30
C	5,800	$ 508,000	32
Totals	16,600	$ 1,220,000	90

What is the total advertising expense allocated to Department B?

Multiple Choice

$74,000.

$22,200.

$34,313.

$32,613.

$14,100.