Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $110,000 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 Production Departments Maintenance Personnel AB Department Department Budgeted costs $360,000 $110,000 $188,000 $282,000 Budgeted maintenance - hours NA 880 1,230 680 Number of employees 60 NA 290 630 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.) O A. $128,168 OB. $167,330 OC. $100,398 OD. $87,742