BOEING Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of 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: Production Departments A B Support Departments Maintenance Personnel Department Department $300,000 $100,000 NA 800 $160,000 $240,000 1,200 600 Budgeted costs Budgeted maintenance- hours Number of employees 50 NA 200 600 16. Using the direct method, what amount of Personnel Department costs will be allocated to Department B? A) $82,000 B) $80,000 C) $77,000 D) $75,000