White Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period:

	Service Depts.		Production Depts.
	Payroll	Maintenance	Milling	Assembly
Direct costs	$20,400	$25,500	$76,500	$105,400
No. of personnel		15	15	45
Sq. ft. of space			10,000	15,000

The total cost of operating the Milling Department for the current period is:

	A.	$76,500.
	B.	$92,412.
	C.	$90,780.
	D.	$15,912.
	E.	$14,28