Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $380,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $180,000 are allocated based on the number of employees. The costs of operating departments A and B are $224,000 and $336,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Maintenance Personnel Production Departments Department Budgeted costs $380,000 Budgeted maintenance - hours Number of employees NA 60 NA Department A B $180,000 $188,000 $282,000 870 1140 650 280 660 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the Maintenance Department service is allocated first? (Round up)