Aday Hotels operates a hotel in San Francisco with two departments. Below is the sales and gross profit data for the departments: Indirect costs incurred by Aday Hotels are as follows: Indirect Expenses Property Taxes $24,000 Marketing $50,000 Here is a breakdown of the Square Footage of each department: Management has decided to distribute the Property Taxes based on SQ FT \% and the Marketing expenses will be distributed based on the sales mix. Solve the following: Cost of Goods Sold for Department A Select one: a. $58,100 b. $69,400 c. $127,500 d. $459,000