47.

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

$380,000

are allocated on the basis of budgeted

maintenancehours.

Personnel Department costs of

$140,000

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

$208,000

and

$312,000,

respectively. Data on budgeted

maintenancehours

and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$380,000	$140,000	$208,000	$312,000
Budgeted maintenancehours	NA	880	1,250	600
Number of employees	65	NA	290	680

Using the

stepdown

method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.)

A.

$64,103

B.

$83,516

C.

$30,769

D.

$40,366