The managers of Rochester Manufacturing are discussing ways to allocate the cost of service departments such as Quality Control and Maintenance to the production departments. To aid them in this discussion, the controller has provided the following information:

	Quality Control	Maintenance	Machining	Assembly	Total
Budgeted overhead costs before allocation	$350,000	$200,000	$400,000	$300,000	$1,250,000
Budgeted machine hours				50,000	50,000
Budgeted direct labor hours				25,000	25,000
Budgeted hours of service:
Quality control		7,000	21,000	7,000	35,000
Maintenance	10,000		18,000	12,000	40,000

If Rochester Manufacturing uses the step-down method of allocating service costs beginning with quality control, the maintenance costs allocated to the assembly department would be

a) $162,000	b) $200,000
c) $108,000	d) $70,000