Martin Printing pays employees on a weekly basis on Friday for the week ended the previous Friday. Employees compensation is earned evenly each day over a 5-day work week. This year, March 31 fell on Tuesday. Payroll costs for the week ended April 3 follow:

Non Factory: Sales $ 28,200 Administrative 34,500 $ 62,700 Factory: Direct labor $ 77,200 Overtime premium 5,300 Indirect labor 45,700 $128,400 $191,100 Excluding payroll taxes, what amount should be accrued to the payroll account for the period ended April 30? a. $51,360 b. $191,100 c. $114,660 d. $76,440