The Singleton Boot Company has four departments in its factory with two service departments, S1 and S2, and two production departments Assembly and Finishing. The current costs of each department are:

	Service Departments		Production Departments
S1	$475 000	Assembly	$505 000
S2	$308 000	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%	20%
S2	15%	-	60%	25%

Using direct method how much overhead costs will be allocated from S1 to Assembly:

Select one:

a. $213,750

b. $138,600

c. $328,846

d. $213,230