Bayard Backup is a manufacturer of data storage devices. Bayard operates two service departmentsmaintenance and technology, and two production departmentsassembly and testing. Maintenance costs are allocated on the basis of square footage occupied, and technology costs are allocated on the basis of the number of workstations. The following data relate to allocations of service department costs:

Maintenance

Technology

Assembly

Testing

Service department costs$400,000$230,000Square footage2,0003,00020,00030,000Workstations4161030

How much maintenance costs will be allocated to the assembly department using the direct method?

$4,000

$160,000

$133,333

$266,667