A retailer has three departments-Housewares, Appliances, and Clothing-and buys advertising that benefits all departments. Advertising expense is \(\$ 150,000\), and departmental sales follow: Housewares, \$356,250; Appliances, \$641,250; and Clothing, \(\$ 427,500\). How much advertising expense is allocated to Appliances if allocation is based on departmental sales?

a. \(\$ 37,500\)

b. \(\$ 67,500\)

c. \(\$ 45,000\)

d. \(\$ 150,000\)

e. \(\$ 641,250\)