PETRA Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $450,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $150,000 are allocated based on the number of employees. The costs of operating departments A and B are $240,000 and $360,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Production Departments B $240,000 $360,000 1,800 900 Budgeted costs Budgeted maintenance-hours Number of employees Support Departments Maintenance Personnel Department Department $450,000 $150,000 NA 1,200 75 NA 300 900 Q. Using the direct method, what amount of Personnel Department costs will be allocated to Department B? 112500 O 115500 O 123000 O 120000 O