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Hanung Corp has two service departments Mainanance and Personnel Maintenance Department costs of $360 000 are allocated on the basis of budgeted maintenance-hours. Personnel Department

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Hanung Corp has two service departments Mainanance and Personnel Maintenance Department costs of $360 000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $160.000 are allocated based on the number of employeesThe cost of operating departments A and Bar $200 000 and 5312,000, respectively Data budete maintenance-hours and number of employees are as follows: Production Departments $203 ODO $312 000 Support Departments Maintenance Personnel Department Department Budgeted costs 3360 000 100 000 Budgeted maintenance-hours Number of employees Using the direct methot what wount of Maintenance Dep 1200 o site OA $345.667 OB 5138667 OC 5240.000 OD. $160.556

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