Grassley Corporation allocates administrative costs on the basis of staff hours. Short$-$run monthly usage and anticipated long$-$run monthly usage of staff hours for Operating Departments $1$ and $2$ follow.

Department $1$ Department $2$ Total

Short$-$run usage $($hours$)49,00073,000122,000$

Long$-$run usage $($hours$)57,00065,000122,000$

If Grassley uses dual$-$cost accounting procedures and variable administrative costs total $$280,000,$ the amount of variable administrative cost to allocate to Department $1$ would be: $($Do not round intermediate calculations.$)$

Multiple Choice

$$112,459.$

$$106,000.$

$$130,820.$

$$122,000.$

None of the answers is correct.