Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $400.000 are located on the basis of budgeted maintenance-hours. Personnel Department costs of $120,000 are allocated based on the number of employers. The costs of operating departments A and B w $200.000 and $312.000, respectively. Data on budgeted maintenance-hours and number of employees ie as follows Production Support Departments Departments Maintenance Personnel B Department Department Budgeted costs $400,000 $120.000 $200,000 $312.000 Budgeted NA 900 1260 700 maintenance hours Number of employees 80 NA 680 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations) 270 O A $142.657 OB. $111429 O c. $97,902 OD 5185.714