HomeLife Life Insurance Company has two service departments (actuarial and premium rating) and two production departments (advertising and sales). The distribution of each service departments efforts (in percentages) to the other departments is shown in the following table:

	To
From	Actuarial			Premium Rating			Advertising			Sales
Actuarial					80	%		10	%		10	%
Premium		25	%					15			60

The direct operating costs of the departments (including both variable and fixed costs) are:

Actuarial	$	91,000
Premium rating		26,000
Advertising		71,000
Sales		51,000

Determine the total costs of the advertising department after using the step method of allocation.

	A.	$121,700.
	B.	$137,287.
	C.	$117,300.
	D.	$101,712.
	E.	$99,860.