Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $310,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $204,000 and $306,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Support Departments Personnel Production Departments Budgeted costs Budgeted maintenance - hours Number of employees Maintenance B Department Department $310,000 $200,000 880 $204,000 $306,000 1,220 610 90 NA 240 660 Using the direct method, what amount of Maintenance Department costs will be allocated to Department A? (Do not round any intermediary calculations.) A. $340,000 B. $139,557 C. $206,667 D. $136,000