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: Department Maintenance Milling Assembly 42 Square Direct Expenses Feet $ 51,000 22,000 93,500 44,000 122,400 66,000 The total cost of operating the Assembly Department for the current period is: Multiple Choice $173,400. $132,600