TB MC Qu. 12-42 Management of Wee Ones (WO), an... Management of Wee Ones (WO), an operator of day-care facilities, wants the company's profit to be subdivided by center. The firm's accountant has provided the following data: WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $80,000. If advertising expense were allocated to centers based on actual center profitability, the amount of advertising expense allocated to the irvine center would be closest to