Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $200,000 and $312,000, respectively, Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel Department Department A B Budgeted costs $320,000 $200,000 $208,000 $312.000 Budgeted maintenance-hours NA 860 1,230 690 Number of employees 50 NA 270 630 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) O A. $31,079 OB. $88,489 C. $79,424 OD. $49,640