Russell Manufacturing Company has a maintenance department and a supplies department that supports two production departments. The budgeted overhead of the maintenance department is $90,000 and is allocated to production departments based on labor hours. The budgeted overhead of the supplies department is $60,000 and is allocated to production departments based on number of employees. Given the following information: Required: a) Under the direct allocation method, what is the amount allocated to Production Department B from the Maintenance department