Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $310,000 are allocated on the basis of budgeted warehouse - hours. Data Center Department costs of $150,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $115,000 and $138,000, respectively. Data on budgeted warehouse - hours and number of computer log-on hours are as follows: Production Support Departments Departments Warehouse Data Center Department Department Music Books Budgeted costs $310,000 $150,000 $115,000 $138,000 Budgeted NA 570 1,030 1,600 maintenance - hours Number of employees 260 860 1,080 Using the direct method, what amount of Warehouse Department costs will be allocated to Department Books? (Do not round any intermediary calculations.) NA - A. $121,407 B. $155,000 OC. $188,593 OD. $138,000