Memphis Manufacturing has two service departments, maintenance and personnel, and three production departments, fabrication, assembly, and packaging. Service costs are allocated to producing departments using the direct method. Information on overhead in each department and possible allocation bases appears below:

Maintenance Personnel Fabrication Assembly Packaging

Cost $180,000 $224,000 Machine Hours 10,000 30,000 50,000 Employees 8 4 40 30 30

How much maintenance cost will be allocated to packaging?

$20,000

$50,000

$60,000

$100,000