Carla's building expenses, which are indirect, are based on each department's square footage. Department A occupies 35,000 square feet. Department B occupies 10,000 square feet, and Department C occupies 55,000 square feet. If the building expenses total $230,000, how much is allocated to Department B? (Round your answer to the nearest dollar.)

A) $35,385
B) $23,000
C) $51,111
D) $76,667

Building Expenses

Costs associated with the operation, maintenance, and repair of a building.

Indirect

A method or manner not directly implemented, often referring to costs that are not directly attributable to a specific product or activity.

Square Footage

A measure of area used primarily in the real estate, construction, and interior design industries, indicating the total square feet of a space.