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 Production Department Personnel Maintenance General Factory Dry Semimoist Overhead costs Sq. ft. occupied Machine hours $60,000 $40,000 $160,000 $120,000 $150,000 3,000 2000 6,750 8,250 4,000 6,000 # of employees 14 16 36,000 21 54,000 35 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 costs will remain in Dry Department after allocating all service costs by the step method? $228,320 $230,500 $108,320 $203,052