Bayard Backup is a manufacturer of data storage devices. Bayard operates two service departments - maintenance and technology, and two production departments-assembly 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 $230,000 Square footage 2,000 3,000 20,000 30,000 Workstations 4 16 10 30 How much maintenance costs will be allocated to the assembly department using the direct method? a $160,000 6.54,000 OC $266,667 0.5133,333