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Hanung Corp 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: Production Departments A B Support Departments Maintenance Personnel Department Department $330,000 $190,000 NA 870 Budgeted costs Budgeted maintenance - hours Number of employees $208,000 $312,000 1,280 680 70 NA 230 670 Using the direct method, what amount of Maintenance Department costs will be allocated to Department A? (Do not round any intermediary calculations.) O A. $215,510 B. $135,837 C. $339,592