DA DO Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are 5188,000 and $282.000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel B Department Department Budgeted costs $360,000 $110,000 $188,000 $282,000 Budgeted maintenance-hours NA 880 1,230 680 Number of employees 60 NA 290 630 Using the direct method, what amount of Maintenance Dopartment costs will be allocated to Department B? (Do not round any intermediary palculations.) A. $128,168 OB. 587,742 O c. $100,398 D. $167,330