Answer the Following Questions Using the Information Below:
Luzent Corporation

Answer the following questions using the information below:
Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.
$\begin{array}{lrr}& \text { Small Department}& \text { Large Department}\\\text { Square footage } & 6,750 & 17,250 \\\text { Number of employees } & 1,120 & 480 \\\text { Sales } & \$ 350,000 & \$ 1,750,000\end{array}$
-If advertising expense of $483,000 is allocated on the basis of sales,the cost per cost driver rate would be ________.

A) $0.22 per dollar of sales
B) $0.23 per dollar of sales
C) $0.25 per dollar of sales
D) $0.24 per dollar of sales