Handy Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $330,000 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 $200,000 and $300,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Depts Using the direct method, compute the amount of Maintenance Department costs that will be allocated to Department B. (Do not round any intermediary calculations.) Gold's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $400,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $200,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $150,000 and $180,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows