Hanung Corp has two service departments, Maintenance and personal. Maintenance Department cost of $300,000 are allocated on the basis of budgeted maintenance-hours. Personal Department cost of $ 100000 are allocated based on the number of employees. The cost of operating department A and B are $160,000 and $240,000, respectively. Date on budgeted maintenance -hour and number of employees are follows: Using the direct method, what amount of Personal Department cost will be allocated to Department B? A) $82,000 B) $80,000 C) $77,000 D) $75,000