Pop Tent has two service departments, HR and Maintenance. HR costs of $370,000 are allocated on the basis of budgeted service hours. Maintenance costs of $160,000 are allocated based on the number of maintenance hours. The costs of operating departments Sealing and Sewing are $132,500 and $159,000, respectively. Data on budgeted service hours and number of maintenance hours are as follows: Support Departments Production Departments HR Maintenance Sealing Sewing Budgeted costs $370,000 $160,000 $132,500 $159,000 Budgeted service hours NA 560 1,070 1,560 Number of maintenance hours 300 NA 820 1,020 Using the direct method, what amount of Maintenance costs will be allocated to Sealing? (Do not round any intermediary calculations.) O A. $88,696 O B. $61,308 O C. $160,000 O D. $71,304 K