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Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $310,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs

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Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $310,000 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 $200,000 and $300,000, respectively. Data on budgeted maintenance- hours and number of employees are as follows: Production Support Departments Departments Maintenance Personnel Department Department Budgeted costs $310,000 $190,000 $200,000 $300,000 NAS810 1270630 Budgeted maintenance-hours Number of employees 280630 65 Using the direct method, what amount of Maintenance Department costs will be allocated to Department A? (Do not round any intermediary calculations.) $133,684 $145,277 O $334,211 $207,211

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