10. [Answer & Solving Process) Hanung Corp has two service departments, Maintenance and Personnel, and two operating departments, A and B. Maintenance Department costs of $300,000 are allocated based on actual maintenance-hours. Personnel Department costs of $170,000 are allocated based on the actual number of employees. The costs of operating departments A and B are $188,000 and $282,000, respectively. Data on maintenance-hours and number of employees are as follows: Maintenance Personnel A B Department Department Total costs $300,000 $170,000 $188,000 $282,000 Maintenance-hours 860 1.280 600 Number of employees 100 250 600 Using the direct method, what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations, and round the final answer to the nearest integer) 1 $102,000 2 $120,000 3 $95,745 4 $211,765 5 $107,368