Mighty Manny, Incorporated manufactures and services deli machinery and distributes them across the United States. Mighty Manny is incorporated and headquartered in New Jersey. It has sales and use tax nexus in New Jersey, New York, Pennsylvania, Rhode Island, and South Carolina. Mighty Manny has sales as follows:

Mighty Mannys Sales
State	Goods			Services			Total
New Jersey		1,304,292			382,984			1,687,276
New York		929,402			325,327			1,254,729
Pennsylvania		320,481			93,203			413,684
Rhode Island		85,419			0			85,419
South Carolina		52,427			0			52,427
Totals	$	2,692,021		$	801,514		$	3,493,535

Assume the following sales tax rates: New Jersey (7.5 percent), New York (8.5 percent), Pennsylvania (6.5 percent), Rhode Island (7.25 percent), and South Carolina (5.5 percent). What is Mighty Manny's total sales and use tax liability?

Multiple Choice

$62,435

$260,088

$206,729

$269,164