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 $ 46,000 $ 74,000 $ 111,000 The following information is available for its three operating (sales) departments: Square Dollar Number of Department Feet Sales employees 5,200 $ 346,000 28 B 5,600 $ 366,000 5,800 $ 508,000 32 Totals 16,600 $1,220,000 90 30 What is the total advertising expense allocated to Department B? Multiple Choice $74,000 $22,200 $34,313 $32,613 $14,100