26. Maintenance cost is allocated to the three producing departments based on the machine hours used in each department. The maintenance cost for May was $100,000. The three departments had the following usage for May: Department Machine hours used Direct labor hours used Assembly 500 2,000 Fabrication 800 5,000 Testing 700 3,000 The maintenance cost that should be allocated to the Fabrication Department for May should be: a. $25,000 b. $20,000 c. $50,000 d. $40,000