Hang Corp has two service departments, Maintenance and Personnel. Maintenance Department operating costs of $300,000 are allocated on the basis of maintenancehours. Personnel Department operating costs of $100,000 are allocated based on the number of employees. The overhead costs of operating departments A and B are $160,000 and $240,000, respectively. Data on maintenance-hours and number of employees are as follows: Using the Direct method, compute total overhead cost of Department B (including its own) after allocation of service department costs. (Round ratios. Example 35% or