Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of emplovees are as follows: Production Departments Support Departments Maintenance Personnel Department Department $300,000 $110,000 $160,0 $240,000 Budgeted costs Budgeted maintenance- NA 800 1,200 600 hours Number of employees Using the direct method, what amount of Personnel Department costs will be 50 NA 200 600 allocated to Department B? $82,500 O $80,000 O$77,000 O $75,000 None of the Above