Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $350,000 are allocated on the basis of budgeted

maintenancehours.

Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $184,000 and $276,000, respectively. Data on budgeted

maintenancehours

and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$350,000	$110,000	$184,000	$276,000
Budgeted maintenancehours	NA	840	1,230	630
Number of employees	55	NA	290	650

Using the

stepdown

method, what amount of Maintenance Department cost will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.)

A.

$50,111

B.

$121,677

C.

$159,444

D.

$231,452