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:

Production

Support Departments Departments

	Maintenance Department	Personnel Department	A	B
Budgeted costs	$360,000	$110,000	$188,000	$282,000
Budgeted maintenance-hours	NA	880	1230	680
Number of employees	60	NA	290	630

Using the direct method, how much of the Maintenance Department costs will be allocated to Department B?