Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $150,000 are allocated based on the number of employees. The costs of operating departments A and B are $188,000 and $282,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Support Departments Maintenance Personnel Department Department $320,000 $150,000 NA 880 Production Departments A B $188,000 $282,000 1,220 660 Budgeted costs Budgeted maintenance - hours Number of employees 90 NA 290 680 A. $99,000 B. $76,522 C. $165,000 D. $112,340 Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $150,000 are allocated based on the number of employees. The costs of operating departments A and B are $188,000 and $282,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Support Departments Maintenance Personnel Department Department $320,000 $150,000 NA 880 Production Departments A B $188,000 $282,000 1,220 660 Budgeted costs Budgeted maintenance - hours Number of employees 90 NA 290 680 A. $99,000 B. $76,522 C. $165,000 D. $112,340