Memphis Manufacturing has two service departments, maintenance and personnel, and three production departments, action, and a ser costs are allocated to producing departments using the direct method. Maintenance is located based on machine hours and parts employees. Information on overhead in each department and possible allocation bases appears below Maintenance Personnel Vabricatie Anushy Pune Cost $180,000 5224,000 Machine Hours 10,000 30,000 50,000 40 30 30 Employees How much maintenance cost will be allocated to assembly? $20,000 $50,000 $60,000 $100,000