Alpha Manufacturers Ltd has two service departments, Maintenance and Personnel. The Maintenance Department's costs of $303749 are allocated on the basis of budgeted maintenance-hours and the Personnel Department's costs of $205755 are allocated based on the number of employees. The costs of the operating departments, A and B, are $208,000 and $312,000, respectively. Data on the budgeted maintenance-hours and number of employees are as follows: Budgeted costs Maintenance Personnel Department $303749 A B Department $205755 $208,000 $312,000 814 1246 654 Budgeted maintenance- hours Number of employees 50 270 630 Using the step-down method of cost allocation, calculate the amount of the Maintenance Department's costs that will be allocated to the operating department, Department B, if the Maintenance Department's costs is allocated first.