Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of

$ 390 comma 000$390,000

are allocated on the basis of budgeted

maintenanceminushours.

Personnel Department costs of

$ 110 comma 000$110,000

are allocated based on the number of employees. The costs of operating departments A and B are

$ 200 comma 000$200,000

and

$ 300 comma 000$300,000,

respectively. Data on budgeted

maintenanceminushours

and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$ 390 comma 000$390,000	$ 110 comma 000$110,000	$ 200 comma 000$200,000	$ 300 comma 000$300,000
Budgeted maintenanceminushours	NA	860860	1 comma 2201,220	600600
Number of employees	5050	NA	200200	630630

Using the direct method, what amount of Personnel Department costs will be allocated to Department A? (Do not round any intermediary calculations.)

A.

$ 25 comma 000$25,000

B.

$ 26 comma 506$26,506

C.

$ 83 comma 494$83,494

D.

$ 48 comma 193