Diplomatic Security Service provides Airport Transportation and Surveillance Service to Foreign Diplomats in Guyana. The company has two support departments$-$ Information Systems and Equipment Maintenance$-$ and two operating departments$-$ Airport Transportation and Surveillance Service. For $2020,$ Diplomatic Security Service$$s overhead costs $($US$$)$ are as follows:

Support Department

Operating Department

Information Systems

Equipment Maintenance

Airport Transportation

Surveillance Service

Overhead costs

$$85,000$

$$65,000$

$$150,000$

$$200,000$

$-$Percentage $($Budgeted computer time$)$

$\_$

$18\%$

$26\%$

$56\%$

$-$Percentage $($Budgeted machine hours$)$

$12\%$

$\_$

$20\%$

$68\%$

Costs are apportioned using the Direct Method. The base for Information Systems is budgeted computer time $($percentage$),$ and for Equipment Maintenance the base is budgeted machine hours $($percentage$).$

What is the Total Cost after Apportionment for the Surveillance Service Department?

Question $8$Select one:

A$.$

$$307,602$

B$.$

$$108,276$

C$.$

$$114,297$

D$.$

$$308,276$