Please kindly answer. thank you

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 $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $176,000 and $264,000, 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 $110,000 NA 820 $176,000 $264,000 1,290 620 Budgeted costs Budgeted maintenance - hours Number of employees 100 NA 270 690 Using the step down method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) A. $74,945 B. $32,637 C. $51,978 O D. $24,982