Question 3 (2 points) Darren's Go-Kart Company has two service departments, Maintenance and Personnel. Maintenance department costs of $320,000 are allocated on the basis of maintenance hours. Personnel department costs of $80,000 are allocated based on the number of employees. The costs of Operating Department A and B are $160,000 and $240,000, respectively. Data for the year follows: Operating Dept. Operating Dept. Maintenance Personnel A B Costs before $320,000 $80,000 $160,000 $240,000 allocation Maintenance n/a 800 1960 640 hours Number of 40 n/a 160 480 employees Using the step-down method, what amount of Maintenance department costs will be allocated to Operating Department B, if Maintenance is allocated first? $85,333 $64,000 $128,000 $114,667