Macee Department Store has three departments, and it conducts advertising campaigns that benefit all departments. Advertising costs are $100,000 this year, and departmental sales for this year follows. How much advertising cost is allocated to each department if the allocation is based on departmental sales?

Department Sales

Department 1 . . . . . . . . $220,000

Department 2 . . . . . . . . 400,000

Department 3 . . . . . . . . 180,000