Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $370,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $180,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $137,500 and $165,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows:

Production Support Departments Departments

	Warehouse Department	Data Center Department	Music	Books
Budgeted costs	$370,000	$180,000	$137,500	$165,000
Budgeted warehouse-hours	NA	500	1050	1520
Number of computer hours	210	NA	900	1040

Using the step-down method, what amount of Warehouse Department cost will be allocated to the Books Department if the Data Center department is allocated first? (Do not round any intermediary calculations).

	a.	$229,231
	b.	$75,349
	c.	$96,495
	d.	$370,000