17. Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of

$ 340 comma 000$340,000

are allocated on the basis of budgeted

maintenanceminushours.

Personnel Department costs of

$ 140 comma 000$140,000

are allocated based on the number of employees. The costs of operating departments A and B are

$ 192 comma 000$192,000

and

$ 288 comma 000$288,000,

respectively. Data on budgeted

maintenanceminushours

and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$ 340 comma 000$340,000	$ 140 comma 000$140,000	$ 192 comma 000$192,000	$ 288 comma 000$288,000
Budgeted maintenanceminushours	NA	810810	1 comma 2101,210	600600
Number of employees	7575	NA	300300	630630

Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.)

A.

$ 112 comma 707$112,707

B.

$ 77 comma 863$77,863

C.

$ 95 comma 470$95,470

D.

$ 159 comma 116$159,116