Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $400,000 are allocated on the basis of budgeted

maintenancehours.

Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $240,000 and $360,000, respectively. Data on budgeted

maintenancehours

and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$400,000	$200,000	$240,000	$360,000
Budgeted maintenancehours	NA	820	1,240	640
Number of employees	100	NA	250	600

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

A.

$141,176

B.

$58,824

C.

$70,588

D.

$52,632