Wininger Company Has Two Departments Corporate Management Salaries Are $3,000,000

Wininger Company has two departments.Relevant information is presented below:
$\begin{array}{lll}&\text { Department } 1&\text { Department } 2\\\text { Budgeted gross margin } & \$ 100,000 & \$ 500,000 \\\text { Actual gross margin } & \$ 200,000 & \$ 600,000 \\\text { Budgeted sales } & \$ 500,000 & \$ 2,000,000 \\\text { Actual sales } & \$ 300,000 & \$ 2,100,000\end{array}$
Corporate management salaries are $3,000,000.The salaries are allocated based on sales using the preferred approach.What amount of salaries is allocated to Department 1?

A) $300,000
B) $375,000
C) $600,000
D) $750,000