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Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $370,000 are allocated on the basis of budgeted maintenance - hours. Personnel

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Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $370,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $170,000 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 Support Departments Departments Maintenance Personnel A B Department Department Budgeted costs $370,000 $170,000 $216,000 $324,000 Budgeted NA 800 1,270 630 maintenance-hours Number of employees 65 NA 280 700 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.)

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