Question 19 2 pts Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300.000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $170,000 are allocated based on the number of employees. The costs of operating departments A and B are $188,000 and $282.000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel Department Department Budgeted costs $300,000 $170,000 $180,000 $282,000 NA Budgeted maint-hours 860 1280 600 Number of employees 100 NA 250 600 Using the direct method, what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations.) $44,737 $120,000 $50,000 $107.368