Amiens Company manufactures both dry and semimoist dog food, with each type of dog food produced in separate departments. Three service departments support the production departments and the data concerning the five departments are as follows: Service Department Personnel Maintenance General Factory Production Department Dry Semimoist $160,000 Overhead costs Sq. ft. occupied Machine hours # of employees $60,000 3,000 4,000 $40,000 2000 $120,000 6,750 36,000 21 $150,000 8,250 54,000 35 6,000 16 14 The personnel costs are allocated on the basis of employees; the maintenance costs on the basis of machine hours; the general factory costs on the basis of space occupied (sq. ft.). The order of allocation is determined based on the dollar amount of service costs rendered to each other. All numbers are rounded to four (4) decimal places if necessary. What would be the total cost to be accumulated in Dry Department after the completion of service cost allocation by the direct method? O $228,320 $110,500 $299,500 $230,500