The Singleton Boot Company has four departments in its factory with two service departments, 51 and 52, and two production departments Assembly and Finishing. The current costs of each department are: Service Departments Production Departments S1 $308 000 Assembly $505 000 S2 $256 000 Finishing $495 000 The distribution and consumption of services is given in the following table: Services provided to: S1 S2 Assembly Finishing Services provided by: S1 35% 45% S2 15% 60% 25% Using the direct method how much overhead costs will be allocated from S1 to Assembly Select one a. $177,231 b. $138,600 c. $115,200 d. $213,231