Bambi Company has two departments. Relevant information is presented below: Department 1 Department 2 Budgeted total assets $1,000,000 $2,000,000 Actual total assets $1,200,000 $2,300,000 Budgeted sales $500,000 $2,000,000 Actual sales $300,000 $2,100,000 Total company-wide advertising costs are $540,000. The advertising costs are allocated based on sales using the preferred approach. What amount of advertising costs is allocated to Department