Bookman Company has three operating departments: Department A, Department B, and Department C. Administrative costs are allocated to operating departments based on the number of workers and maintenance costs are allocated to operating departments based on square footage occupied.

	Department A	Department B	Department C
Number of employees	6,600 employees	10,200 employees	12,900 employees
Square feet occupied	72,000 Sq.ft.	106,000 Sq.ft.	57,000 Sq.ft.

Assume that Bookman allocated $40,500 maintenance costs to Department C. Based on the above data, determine maintenance costs allocated to Department A.

$684,000

$40,500

$130,500

$51,158

$166,974