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:

Support Departments Production Departments

Maintenance Dept. Personnel Dept. A B

Budgeted costs $320,000 $80,000 $160,000 $240,000

Budgeted maintenance-hours NA 800 960 640

Number of employees 40 NA 160 480

Using the direct method, what amount of Maintenance Department costs will be allocated to Department B?

A) $96,000

B) $128,000

C) $156,000

D) $192,000