A company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $658,000 are allocated on the basis of machine hours. The Accounting Department's costs of $231,600 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $200,000 and $400,000, respectively. Machine hours: Number of employees Maintenance Accounting 940 2 A B 75 2 3,450 8 310 4 What is the Maintenance Department's cost allocated to Department B (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first? Multiple Choice $603,750 $649,750 $53,189 Machine hours Number of employees 940 2 ACCOURTANY 75 2 3,450 310 8 4 What is the Maintenance Department's cost allocated to Department B (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first? Multiple Choice $603,750 $649,750 $53,189 $557,750