High Traffic Products Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.

Small Department

Large Department

Square footage

6,850

17,200

Number of employees

1,180

460

Sales

$300,000

$1,790,000

If total rent expense of $144,300 is allocated on the basis of square footage, the amount allocated to the Large Department would be ________. (Do not round interim calculations. Round the final answer to the nearest whole dollar.)

A.

$103,000

B.

$103,200

C.

$72,150

D.

$41,100