The Maryville Construction Company occupies 86,300 square feet for construction of mobile homes. There are two manufacturing departments, finishing and assembly, and four service departments labeled S1, S2, S3, and S4. Information relevant to Maryville is as follows:

		Allocation
Department	Area used	S1	S2	S3	S4	Finishing	Assembly
S1	17,930	---	0.20	0.10	---	0.10	0.60
S2	3,885	---	---	0.20	0.20	---	0.60
S3	8,600	0.10	0.10	---	0.40	0.10	0.30
S4	3,885	0.30	0.20	0.30	---	0.10	0.10
Finishing	23,400	---	---	---	---	---	---
Assembly	28,600	---	---	---	---	---	---

Rent paid for the area used is $721,000. How much rent would be charged to S4 using the direct method of allocation?

rev: 08_19_2019_QC_CS-174994

Multiple Choice

• $51,932.

• $32,458.

• $117,298.

• $36,050.