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, 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 Personnel Department Department A B Budgeted costs$300,000$100,000 $160,000$240,000 Budgeted maintenance-hours 500 800 1,200 600 5030 200 600 Number of employees 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? $5,882 $21.739

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 Personnel Department Department B Budgeted costs $300,000 $100,000 $160,000 $240,000 500 800 1,200 600 Budgeted maintenance-hours 50 Number of employees 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? $5,882 $21,739 $5,682 $0 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 Personnel Department Department B Budgeted costs $300,000 $100,000 $160,000 $240,000 500 800 1,200 600 Budgeted maintenance-hours 50 Number of employees 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? $5,882 $21,739 $5,682 $0