Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $$370,000$ are allocated on the basis of budgeted maintenance$-$hours. Personnel Department costs of $$120,000$ are allocated based on the number of employees. The costs of operating departments A and B are $$196,000$ and $$294,000,$ respectively. Data on budgeted maintenance$-$hours and number of employees are as follows:

Production

Support Departments

Departments

Production

Support Departments

Maintenance Personnel

Department Department

A B

Budgeted costs $$370,000,$$$120,000,$$$196,000$$$294,000$

Budgeted maintenance$-200,870,1,260,670$ hours

$\backslash$table$[[$Number of employees,$90,15,280,680]]$

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

$$77,714$

$$35,000$

$$85,000$

$$32,000$