Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of

$ 300 comma 000$300,000

are allocated on the basis of budgeted

maintenanceminushours.

Personnel Department costs of

$ 100 comma 000$100,000

are allocated based on the number of employees. The costs of operating departments A and B are

$ 160 comma 000$160,000

and

$ 240 comma 000$240,000,

respectively. Data on budgeted

maintenanceminushours

and number of employees are as follows:

	Support Departments	Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$ 300 comma 000$300,000	$ 100 comma 000$100,000	$ 160 comma 000$160,000	$ 240 comma 000$240,000
Budgeted maintenanceminushours	NA	840840	1 comma 2901,290	680680
Number of employees	6060	NA	270270	690690

Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.)

Question content area bottom

Part 1

A.$ 103 comma 553

$ 103 comma 553$103,553

B.$ 72 comma 598

$ 72 comma 598$72,598

C.$ 82 comma 843

$ 82 comma 843$82,843

D.$ 138 comma 071

$ 138 comma 071