Answer the following questions using the information below: Company GH has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated based on budgeted maintenance-hours. Personnel Department costs of $100,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel A B Budgeted costs $300,000 $100,000 $160,000 $240,000 Budgeted maintenance-hours NA 1,000 600 400 Number of employees 40 NA 160 480 Using the direct method, what amount of Maintenance Department and Personal Department costs will be allocated to Department A and B? A. $96,000 and $64,000 $20,000 and $50,000 B. $192,000 and $128,000 $20,000 and $60,000 C. None of them D. $180,000 and $120,000 $25,000 and $75,000