A company has both a factory and office space in operation. Wages were owing by $16,800 at the end of the period, although $104,000 was actually paid throughout the year. The factory is to be allocated 30% of the wages expense. How much of the expense would be allocated to the office based on the information given? O a. $84,560 O b. $26,160 O c. $61,040 O d. $36,240