Hanung Corp has wo service departments Maintenance and Personnel Maintenance Department costs of 350 000 are located on the basis of budgeted maintenance-hour Personnel Department costs of $160.000 are located based on the sumber of employees The costs of operating departments A and B are $200 000 $312.000 respectively Data on budgeted maintenance-hours and number of employees are as follows Production Departments $200,000 Support Departments Maintenance Personnel Department Department Budited costs 3360000 160 000 Budete 360 maintenance-hours Number of employees Using the direct method what amount of Manance Dee $312 000 not rudarymdury callions OA 5177,081 O B. $106.249 OC. $83.650 OD 1206