Dubey Surgical Hospital uses the direct method to allocate service department costs to operating departments. The hospital has two service departments, Telecommunications and Administration, and two operating departments, Surgery and Recovery.

	Service department			Operating department
	Telecommunications	Administrion		Surgery	Recovery
department cost	$36,645	$28,783		$447,030	$636,700
telecommunications ports	32	17		56	49
employees	24	15		65	42

Telecommunications Department costs are allocated on the basis of the number of telecommunications ports in departments and Administration Department costs are allocated on the basis of employees. The total Surgery Department cost after service department allocations is closest to:

a. $481,336 b. $484,059 c. $473,169 d. $478,133