A Retail Store Has Three Departments, S, T, and U

A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $50,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales. $\begin{array}{lr}\text { Department S } & \$ 110,000 \\\text { Department T } & 213,750 \\\text { Department U } & 151,250 \\\text { Total } & \$ 475,000 \\\end{array}$

A) $11,000.
B) $14,000.
C) $16,667.
D) $22,500.
E) $50,000.