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Wehr Company Has Two Departments Total Company-Wide Advertising Costs Are $300,000

question 85

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Wehr Company has two departments.Relevant information is presented below:
 Department 1 Department 2 Budgeted total assets $400,000$500,000 Actual total assets $340,000$450,000 Budgeted sales $400,000$2,000,000 Actual sales $300,000$2,100,000\begin{array}{l}&\text { Department } 1&\text { Department } 2\\\text { Budgeted total assets } & \$ 400,000 & \$ 500,000 \\\text { Actual total assets } & \$ 340,000 & \$ 450,000 \\\text { Budgeted sales } & \$ 400,000 & \$ 2,000,000 \\\text { Actual sales } & \$ 300,000 & \$ 2,100,000\end{array}
Total company-wide advertising costs are $300,000.Assume the allocation base is changed from budgeted sales to actual sales.The amount of advertising costs allocated to Department 1 will ________.

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