The Maryville Construction Company occupies 92,800 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	17,600	---	0.10	0.20	---	0.20	0.50
S2	4,550	---	---	0.30	0.30	---	0.40
S3	9,100	0.20	0.20	---	0.30	0.20	0.10
S4	4,550	0.20	0.10	0.20	---	0.30	0.20
Finishing	25,650	---	---	---	---	---	---
Assembly	31,350	---	---	---	---	---	---

Rent paid for the area used is $726,000. How much rent is allocable to the assembly department using the direct method of allocation?

$245,260.

$326,700.

$350,398.

$399,300.