Romano Corporation allocates administrative costs on the basis of staff hours. Short-run monthly usage and anticipated long-run monthly usage of staff hours for Operating Departments 1 and 2 follow.

	Dept. 1	Dept. 2	Total
Short-run usage (hours)	86,000	126,000	212,000
Long-run usage (hours)	96,000	116,000	212,000

If Romano uses dual-cost accounting procedures and fixed administrative costs total $1,060,000, the amount of fixed administrative cost to allocate to Department 1 would be:

	$430,000.
	$480,000.
	$530,000.
	$910,000.
	None of these.