Use the Following Information for Questions
Meyer Corp One-Half of the Rented Premises Is Occupied by the Sales

Use the following information for questions
Meyer Corp.reports operating expenses in two categories: (1) selling and (2) general and administrative.The adjusted trial balance at December 31, 2007, included the following expense accounts: $$\begin{array} { l r } \text { Accounting and legal fees } & \$ 140,000 \\\text { Advertising } & 120,000 \\\text { Freight-out } & 75,000 \\\text { Interest } & 60,000 \\\text { Loss on sale of long-term investments } & 30,000 \\\text { Officers' salaries } & 180,000 \\\text { Rent for office space } & 180,000 \\\text { Sales salaries and commissions } & 110,000\end{array}$$ One-half of the rented premises is occupied by the sales department.
-How much of the expenses listed above should be included in Meyer's general and administrative expenses for 2007?

A) $410,000.
B) $440,000.
C) $470,000.
D) $500,000.