Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $340,000 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 $216,000 and $324,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Production Departments A B Support Departments Maintenance Personnel Department Department $340,000 $200,000 NA 820 Budgeted costs Budgeted maintenance - hours Number of employees $216,000 $324,000 1,260 690 70 NA 220 620 Using the direct method, what amount of Maintenance Department costs will be allocated to Department A? (Do not round any intermediary calculations.) O A. $139,569 O B. $348,923 O C. $154,657 OD. $219.692