The building maintenance department for Advantage Toys budgets annual costs of $4,200,000 based on the expected operating level for the coming year. The costs are allocated to two production departments. The following data relate to the potential allocation bases:

Production Dept. A || Production Dept. B

Square footage || 15,000 || 45,000

Direct labor hours || 25,000 || 50,000

If Advantage assigns costs to departments based on direct labor hours, how much maintenance cost will be allocated to Production Department B?

a. $1,050,000

b. $1,400,000

c. $2,800,000

d. $2,100,00