Hanung Corp has two service departments. Maintenance and Personnel. Maintenance Department costs of $310,000 are allocated on the basis of budgeted maintenance - hours Personnel Department costs of $140,000 are allocated based on the number of employees. The costs of operating departments A and B are $180,000 and $270,000, respectively. Data on budgeted maintenance-hours and number of employees are at follows: Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? A. $71, 801 B. $92, 446 C. $164, 076 D. $106, 141