Neptune Company's Income Statement for the Year Ended December 31

Neptune Company's income statement for the year ended December 31, 2011, included the following items:

The office space is used equally by Neptune's sales and accounting departments. What amount of the above-listed items should be classified as general and administrative expenses in Neptune's multiple-step income statement?

A) $870,000
B) $975,000
C) $1,230,000
D) $1,500,000