29

Braun Company has one service department and two operating (production) departments. Maintenance Department costs are allocated to the two operating departments based on square feet occupied. Listed below are the operating data for the current period:

Department	Direct Expenses	Square Feet
Maintenance	$ 28,500	7,000
Milling	78,500	14,000
Assembly	107,400	21,000

The total cost of operating the Assembly Department for the current period is:

Multiple Choice

• $117,600.

• $135,900.

• $95,600.

• $107,400.

• $124,500.