Jake's Battery Company has two service departments, Maintenance and $320,000 are allocated on the basis of budgeted maintenance-hours el. Maintenance Department costs cf Personnel Department costs of $80,000 located based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectivel ly. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Maintenance Personnel Department Department Production Departments udgeted costs 320,000 $80,000 $160,000 $240,000 udgeted maintenance-hours NA umber of employees 960 ? 640 800 40NA 160 480 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department Bif th allocation begins with the maintenance department $64,000 $85,333 $114,667 $128,000