The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $691,600 are allocated on the basis o machine hours. The Accounting Department's costs of $198,000 are allocated on the basis of the number of employees within a specific department. The direct departmenta costs for A and B are $230,000 and $430,000, respectively. MaintA Acctg 90 785 2 Machine hours 3,300 340 Number of employees 8 What is the Maintenance Department's cost allocated to Department B using the step method and assuming the Maintenance Department's costs are allocated first? O $627000. O $581,000 $673,000 $63,041