Cheryls Candle 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 $170,000 are allocated based on the number of employees. The costs of operating departments A and B are $188,000 and $282,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Dept	Personnel Dept	A	B
Budgeted Costs	$300,000	$170,000	$188,000	$282,000
Budg. Maintenance Hrs	NA	860	1280	600
Number of Employees	100	NA	250	600

Using the direct method, what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations.)

A) $44,737

B) $50,000

C) $107,368

D) $120,000