A Company has two service departments, Maintenance and IT. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance orders. IT Department costs of $480,000 are allocated based on the number of hours. The costs of operating departments X and Y are $160,000 and $240,000, respectively. Data on budgeted maintenance orders and number of hours are as follows: Support Departments Production Departments Maintenance IT x Y Budgeted costs Department $320,000 Department $480,000 $160,000 $240,000 Budgeted maintenance-orders NA 40 48 32 Number of hours 200 NA 800 2400 Using the direct method, what amount of Maintenance Department costs will be allocated to Department X? Oa. $ 240,000 Ob. $ 225,882 Oc$ 85,333 Od $128,000