Bambi Company Has Two Departments Total Company-Wide Advertising Costs Are $540,000

Bambi Company has two departments.Relevant information is presented below:
$\begin{array}{lll}&\text { Department } 1&\text { Department } 2\\\text { Budgeted total assets } & \$ 1,000,000 & \$ 2,000,000 \\\text { Actual total assets } & \$ 1,200,000 & \$ 2,300,000 \\\text { Budgeted sales } & \$ 500,000 & \$ 2,000,000 \\\text { Actual sales } & \$ 300,000 & \$ 2,100,000\end{array}$
Total company-wide advertising costs are $540,000.The advertising costs are allocated based on sales using the preferred approach.What amount of advertising costs is allocated to Department 1?

A) $67,500
B) $108,000
C) $185,143
D) $270,000