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19) Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department
19) Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $190.000 are allocated based on the number of employees. The costs of operating departments A and B are $200,000 and $300,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Production Support Departments Departments Maintenance Personnel A B Department Department Budgeted costs $300,000 $190.000 $200.000 $300,000 NA 810 1270 630 Budgeted maintenance-hours Number of employees 65 280 630 Using the direct method, what amount of Maintenance Department costs will be allocated to Department A? (Do not round any intermediary calculations.) A) $145,277 B) $334,211 C) $133,684 D) $200,526
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