The Production Engineering Department has a budgeted cost of $240,000. The Molding Department has a budgeted payroll of $50,000; the Glazing Department's budgeted payroll is $40,000; and the Firing Department has a budgeted payroll of $30,000. Based on payroll dollars and using the step method, what is the Glazing Department's share of the Production Engineering Department's costs?

• A. $120,000.
• B. $100,000.
• C. $ 80,000.
• D. $ 60,000.