The Sewing Shop buys advertising for its three departments: Pins, Needles, and Thimbles. The total advertising expense for the period is $150,000. Sales for each department are: Pins, $356,250; Needle s, $641,250; and Thimbles, $427,500. If The Sewing Shop's advertising expense is allocated based on department sales, how much is allocated to the Needles department? a $641,250 b. $45,000 C. $37,500 d. $67,500