Mountain Company has two operating departments: Mixing and Bottling. Mixing occupies 44,000 square feet, and Bottling occupies 36,000 square feet. Maintenance costs of $400,000 are allocated to the operating departments based on square feet occupied.

The maintenance costs allocated to the Bottling Department are:

Multiple Choice

$170,000.

$180,000.

$220,000.

$240,000.

$280,000.