Braun Company has one service department and two operating (production) departments. Maintenance Department costs are allocated to the two operating departments based on square feet occupied. Listed below are the operating data for the current period:

DepartmentDirect ExpensesSquare FeetMaintenance$ 25,500Milling76,50010,000Assembly105,40015,000

The total cost of operating the Assembly Department for the current period is:

a. $105,400.

b. $120,700.

c. $130,900.

d. $115,600.

e. $91,800.

A retail store has three departments, S, T, and U, and pays for general advertising that benefits all departments. Advertising expense totaled $47,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales. (Do not round your intermediate calculations.)

DepartmentSalesS$ 109,000T218,850U142,150Total$ 470,000

a. $21,885.

b. $10,900.

c. $16,567.

d. $47,000.

e. $13,900.