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 \\( \\$ 150,000 \\) are allocated based on the number of employees. The costs of operating departments \\( \\mathrm{A} \\) and \\( \\mathrm{B} \\) are \\( \\$ 180,000 \\) and \\( \\$ 270,000 \\), respectively. Data on budgeted maintenance - hours and number of employees are as follows: Using the step - down method, what amount of Maintenance Department cost will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) A. \\( \\$ 117,766 \\) B. \\( \\$ 196,277 \\) C. \\( \\$ 132,734 \\) D. \\( \\$ 66,367 \\)