$(4$ points$)$ ABC Company has a central copying facility. The copying facility has only two users, the Marketing Department and the Operations Department. The following data apply to the coming budget year:

Budgeted costs of operating the copying facility for $400,000$ to $600,000$ copies:

Fixed costs per year total $$64,000$

Variable costs $7$ cents $(0\mathrm{.}07)$ per copy

Budgeted long $-$ run usage in copies per year:

Marketing Department $90,000$ copies

Operations Department$310,000$ copies

Budgeted amounts are used to calculate the allocation rates.

Actual usage for the year

By the Marketing Department: $120,000$

By the Operations Department: $380,000$ copies

If a dual rate cost allocation method is used, what amount of copying facility costs will be allocated to the Operations Department? Assume budgeted usage is used to allocate fixed copying costs and actual usage is used to allocate variable copying costs. Round intermediate calculations to the nearest penny.

a$.$ $$127,933$

$($b$).$ $$76,200$

c$.$ $$71,300$

d$.$ $$70,340$

Answer is already give please show me how to solve for it$.$