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FeetBeat is a company producing and selling three models of electronic watches: the FB-100, the FB-500, and the FB-1000. To support the production of these models, the company relies on two service departments: Planning is in charge of organizing labor hours; and Maintenance ensures that machines are always in good working condition. Mikayla, the management accountant of FeetBeat, gathered in the following table the costs accumulated in October: Nature Planning Maintenance FB-100 FB-500 FB-1000 Materials 0.00 37,000.00 250,020.00 68,750.00 56,250.00 Labor 42,000.00 55,500.00 125,010.00 68,750.00 43,750.00 Depreciation 7,000.00 92,500.00 41,670.00 0.00 25,000.00 Services 21,000.00 0.00 0.00 0.00 Accumulated 70,000.00 185,000.00 416,700.00 137,500.00 125,000.00 In addition, she also gathered the following information about the activity in the production plant: Activity Planning Maintenance FB-100 FB-500 FB-1000 Machine hours 600.00 40.00 2,000.00 400.00 1,000.00 Labor hours 20.00 300.00 500.00 700.00 500.00 Associating the appropriate allocation base to each cost pool and applying the reciprocal allocation method to compute allocation rates, what is the total cost of production of FB-500 in October? (1 point) 0.00 a. 173,250.00 b. 221,911.76 c 0 c. 188,088.24 d. 192,500.00 0 e. 221,522.98