The Services Department at Endeavor Consulting provides photocopying service for both the Marketing and Production Departments. The following budget has been prepared for the year:

Available Capacity 8,000,000 Pages

Budgeted usage:

Marketing 5,000,000 Pages

Production 3,000,000 Pages

Cost Equation 210,000 + 0.028 Per Page

If the Service Department uses a dual rate for allocating its costs, how much cost will be allocated to the Marketing Department, assuming the Marketing Department actually made 5,000,000 copies during the year?

A.$225,500

B.$125,000

C.$140,000

D.$271,250