Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $390,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $200,000 and $300,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Dept | Support Dept Production Production Maintenance Personnel A B Department Department $390,000 $110,000 $200,000 $300,000 NA 800 1 290 600 Budgeted costs Budgeted maintenance- hours Number of employees 55 NA 250 620 Using the STEP-DOWN 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.) $266,190 $136,508 $52,751 $187,026