Can you help me solve this general accounting question using the correct accounting procedures?

Beta Supermarket has three departments: A, B, and C, and conducts general advertising that benefits all departments. The total advertising expense for the year was $55,000, and the departmental sales were as follows: e Department A: $132,500 Department B: $187,250 Department C: $155,000 * Total Sales: $474,750 Allocate the advertising expense to Department B based on departmental sales