Management of Wee Ones (WO), an operator of day-care facilities, wants the company's profit to be subdivided by center. The firm's accountant has provided the following data: Center Budgeted Revenue Actual Revenue Budgeted Direct Costs Actual Direct Costs Downtown $ 528,000 $ 373,800 $ 320,000 $ 358,600 Irvine 792,000 587,400 544,000 472,700 H. Beach 440,000 818,800 736,000 798,700 Totals $ 1,760,000 $ 1,780,000 $ 1,600,000 $ 1,630,000 WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $79,000. Assume that management used the allocation base that is most influenced by advertising effort and consistent with sound managerial accounting practices. How much advertising would be allocated to the Irvine center?