Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $160,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $40,000 are allocated based on the number of employees. The costs of operating departments A and B are $80,000 and $120,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	A	B
Budgeted costs	$160,000	$40,000	$80,000	$120,000	Total
Budgeted maintenance-hours	NA	?	460	280	1200
Number of employees	?	NA	50	200	340

When using the reciprocal method, how much maintenance department cost is allocated to department A?

ans: 44,298.96 <----How?