Betty's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $180,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $75,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $125,000 and $150,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows:

	Support Departments		Production Departments
	Warehouse Department	Data Center Department	Music	Books
Costs	$180,000	$75,000	$125,000	$150,000
Budgeted warehouse-hours	N/A	250 warehouse-hours	500 warehouse-hours	750 warehouse-hours
Number of computer hours	100 computer hours	N/A	300 computer hours	600 computer hours

Allocate warehouse and data center costs to the operating departments, Music and Books, using the direct method.

a) $265,625 music; $283,333 books

b) $222,000 music; $308,000 books

c) $215,000 music; $315,000 books

d) $305,000 music; $225,000 books