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 \\( \\$ 190,000 \\) are allocated based on the number of employees. The costs of operating departments A and B are \\( \\$ 196,000 \\) and \\( \\$ 294,000 \\), respectively. Data on budgeted maintenance - hours and number of employees are as follows: Usina the steb - down method. what amount of Maintenance Debartment cost will be allocated to Debartment B if the service denartment with the hiah A. \\( \\$ 68,284 \\) B. \\( \\$ 90,037 \\) C. \\( \\$ 43,246 \\) D. \\( \\$ 32,463 \\)