Alexander Manufacturers Ltd has two service departments, Maintenance and Personnel. Maintenance Department costs of $346,942 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $202,230 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:

	Maintenance Department	Personnel Department	A	B
Budgeted costs	$346,942	$202,230	$208,000	$312,000
Budgeted maintenance-hours	NA	842	1,203	682
Number of employees	50	NA	270	630

Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the Maintenance Department cost is allocated first?