6) Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $160,000 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 maintenance-hours and number of employees are as follows: Service Department Production Department Maintenance Department Personnel Department A B Budgeted costs $360,000 $160,000 $208,000 $312,000 NA 850 1220 650 Budgeted maintenance-hours Number of employees 95 NA 240 610 Using the direct method, what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations.) A) $114,824 B) $103,280 C) $45,176 D) $40,635