Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of

$ 340 comma 000$340,000are

allocated on the basis of budgeted

warehouseminushours.

Data Center Department costs of

$ 140 comma 000$140,000

are allocated based on the number of computer

logminuson

hours. The costs of operating departments Music and Books are

$ 120 comma 000$120,000

and

$ 144 comma 000$144,000,

respectively. Data on budgeted

warehouseminushours

and number of computer

logminuson

hours are as follows:

	Support Departments		Production Departments
	Warehouse Department	Data Center Department	Music	Books
Budgeted costs	$ 340 comma 000$340,000	$ 140 comma 000$140,000	$ 120 comma 000$120,000	$ 144 comma 000$144,000
Budgeted warehouseminushours	NA	560560	1 comma 0401,040	1 comma 5801,580
Number of computer hours	210210	NA	900900	1 comma 1001,100

Using the

stepminusdown

method, what amount of Warehouse Department cost will be allocated to Department Music if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.)

A.

$ 45 comma 786$45,786

B.

$ 39 comma 245$39,245

C.

$ 134 comma 962$134,962

D.

$ 111 comma 195