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 $120,000 are allocated based on the number of employees. The costs of operating departments A and B are $168,000 and $252,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Production Departments A Support Departments Maintenance Personnel Department Department $300,000 $120,000 NA 830 $168,000 $252,000 1,250 660 Budgeted costs Budgeted maintenance - hours Number of employees 95 NA 300 600 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do