Adel Department Store incurred $8,000 of indirect advertising costs for its operations.

Adel Department Store incurred $8,000 of indirect advertising costs for its operations. The following 2005 data have been collected for its three departments:

Shoe                            Clothing           Automotive

Direct advertising costs            $7,000             $10,000           $3,000

Newspaper ad space                62%                 20%                 18%

Sales                                        $160,000         $120,000         $120,000

How much of the indirect advertising costs of Adel (above) will be allocated to the Automotive if sales is the allocation base?

a.     $2,400
b.     $8,000
c.     $3,200
d.     $4,800