By default base of earnings, what amount of Salaries should be allocated to the profit center of Remodel?

A. 120,000

B. 75,000

C. 15,000

D. 50,000

Table 1. Profit Center Analysis CompanyNew ConstructionRemodel Industrial Retrofit 500,000 350,000 Account Earnings (revenue) Cost of Construction 10,000,000 7,000,0002,500,000 Labor Material Subcontracts Other Direct Cost (JO 1,600,000 4,000,000 3,200,000 200,000 9,000.000 1,000.000 620,000 2,620,000 1,380,000 630,000 3.200,000 6,650,000 2,000,000 500,000 Total Direct Cost Gross Profit Operating Expenses Variable Operating Expense 350,000 150,000 350,000 Auto and Truck Communications Insurance (Work-in-progress) Interest (Work-in-progress Other Variable Expense 150,000 60,000 237,000 100,000 20,000 567,000 5,000 Total Variable Operating Expense Contributions ation (Auto and Truck Depreciation (Building) Insurance (Auto and Truck Interest (Auto and Truck) Rent Salaries Other Fixed Expense 3,000 29,000 20,000 44,000 300,000 10,000 483,000 1,050.000 50,000 Total Fixed Operating Expense Total Operating Expense Net Profit (before tax