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 $100,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Department Personnel Department A B Budgeted costs $300,000 $100,000 $160,000 $240,000 Budgeted maintenance-hours 500 800 1,200 600 Number of employees 50 30 200 600 If the step-down method is used and Maintenance Department is the most general support department, what amount of Personnel Department cost will be allocated to Maintenance Department? Question 2 options: $5,682 $21,739 $0 $5,882