Use the following to answer question 4 below. The managers of Rochester Manufacturing are discussing ways to allocate the costs of service departments, such as Quality Control and Maintenance, to the production departments. To aid them in this discussion, the controller has provided the following information: Quality Control Maintenance Machining Assembly Total Budgeted overhead costs before allocation $350,000 $200,000 $400,000 $300,000 $1,250,000 Budgeted machine hours -- -- 50,000 -- 50,000 Budgeted direct labor hours --- --- -- 25,000 25,000 Budgeted hours of service: Quality control --- 7,000 21,000 7,000 35,000 Maintenance 10,000 --- 18,000 12,000 40,000 4. If Rochester uses the direct method of allocating service department costs, the total service costs allocated to the assembly department would be: A) $80,000 B) $87,500 C) $120,000 D) $167,500