Use the following information to answer Questions 13-14 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: Budgeted Actual Budgeted Actual Center Revenue Revenue DiectDirect Downtown$320,000 $340,200 $300,000 $300,000 560,000 534,60010,000 440,000 each 720,000 45,200 690,000 740,000 Totals$1,600,000 $1 620,000 $1,500,000 $1480,000 Irvine WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $60,000. 13. 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: A. $19,800 B. $21,000 C. $30,000. D. $40,543. E. None of the answers is correct. 14. Assume that management used the allocation base that is most influenced by advertising effort and consistent with sound managerial accounting practices. How much advertising would be allocated to the Irvine center? A. $17,838. B. $19,800. C. $20,000. D. $20,400. E. $21,000. to answer questions 15-18 The following information pertains to Travis Concrete: Sales revenue Gross margin Income Invested capital $1,500,000 600,000 90,000 450,000 The company's imputed interest rate is 8% 15. The capital turnover is: A. 3.33. B. 5.00 C. 16.67 D. 20.00 E. 30.00