ABC Company makes two products, fence panels & gates. Fence panels are made by Department F and gates are made by Department G. ABC Company has provided the following data associated with these two products: Salary for supervisor of Department F Salary for supervisor of Department G Salary for plant manager Factory utilities Materials used for fence panels Materials used for gates Machine hours for Department F Machine hours for Department Number of fence panels produced Number of gates produced $80,000 $100,000 $10,400 $10,000 $28,000 $23,000 270 410 1,700 1,100 If machine hours is used as the cost driver to allocate indirect costs, what is the total cost of production for Department F? Round answer to nearest whole dollar. $118,200 $251,400 $116,100 $128,400