White Company has twoservice departments and two operating (production) departments. ThePayroll Department services all three of the other departments inproportion to the number of employees in each. The MaintenanceDepartment costs are allocated to the two operating departments inproportion to the floor space used by each. Listed below are theoperating 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 currentperiod is:

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