Maintenance 25. Omega Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $330,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $190,000 are allocated based on the number of employees. The costs of operating departments A and B are $208,000 and $312,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Budgeted costs incurred before any Producing Departments A $208,000 Support Departments. $330,000 Personnel $190,000 B $312,000 interdependent cost allocations Budgeted maintenance hours N/A 830 1,280 630 Number of employees 70 N/A 300 660 Using the direct method, what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations.) a. $59,375 b. $130,625 c. $55,340 d. $121,748