Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $80,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance hours and number of employees are as follows: Production Support Departments Departments Maintenan Personnel ce Departme A B Departme nt nt Budgeted costs $320,000 $80,000 $160, $240. 000 000 Budgeted NA 800 640 960 maintenance-hours Number of 40 NA 160480 employees Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B? (Start with Maintenance Department) A) $85,333 B) $114,667 OC) $64,000 D) $128,000