The Dopler Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial). The projected usage of the two service departments is as follows:

	Use of	Use of
	Human Resources	Janitorial
Human Resources		5%
Janitorial	10%
Assembly	70%	30%
Finishing	20%	65%

The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial, $50,000.

Gandolf 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)	46,000	50,000	96,000
Long-run usage (hours)	30,000	66,000	96,000

If Gandolf uses dual-cost accounting procedures and variable administrative costs total $300,000, the amount of variable administrative cost to allocate to Department 1 would be: (Do not round your intermediate calculations.)

$143,750.

$76,000.

$93,750.

$96,000.

None of these.