Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $350,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $160,000 are allocated based on the number of employees. The costs of operating departments A and B are $204,000 and $306,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Production Departments A B Support Departments Maintenance Personnel Department Department $350.000 $160,000 NA 800 $204,000 $306,000 1.240 610 Budgeted costs Budgeted maintenance - hours Number of employees 75 NA 230 680 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) O A. $80,566 B. $74,868 O C. $36,830 OD. $30,377