The following Down Campany's segment missing except for what is indicated below Sales Segment margin Variable expenses asofas Traceable fed expenses Contribution margin ratio Common fed expenses Net Operating income 5 27.500 $10.000 Given these data, Sales for Division 2 for last year were A S100,000 S87.000 C S66,000 D 70,000 E. None of the above 7. The Farmer Company has two service departments and two operating departments. The following data are available for a recent period: Service Departments Operating Departments Cafeteria Custodial Assembly Finishing Overhead costs............... $80,000 $50,000 $75,000 $92.000 Number of employees.... 180 Square feet occupied..... 18,000 25.000 60.000 90.000 30 320 Farmer allocates service department costs by the step method in the following order:Cafeteria costs are allocated first, based on number of employees: Custodial Department costs are allocated second, based on square feet occupied. No distinction is made between fixed and variable costs After all allocations, the total amount of overhead cost in the Assembly Department will be closest to: A. $164,500 B. $144,143 C $150,800 D. $141,500 E. None of above