he following information pertains to Famous Company:

	Support Departments		Producing Departments
	Personnel	Maintenance	Fabrication	Assembly
Budgeted overhead	$40,000	$72,000	$140,000	$160,000
Direct labor hours	2,000	2,500	8,000	10,000
Machine hours	-	-	12,000	8,000
Number of employees	4	5	15	25

Famous Company does not divide costs into fixed and variable components. Personnel costs are allocated based on the number of employees, and maintenance costs are allocated based on machine hours. Predetermined overhead rates for fabrication and assembly are based on direct labor hours. What is the amount of maintenance costs allocated to the Assembly Department using the direct method? (Round amounts to dollars.)

a.$28,800.

b.$14,400.

c.$38,160.

d.$48,000.