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	Direct Expenses				Square Feet
Maintenance	$	42,000				16,000
Milling		87,500				32,000
Assembly		116,400				48,000

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

• $126,600.

• $112,700.

• $141,600.

• $158,400.

• $116,400.