The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $433,500 are allocated on the basis of machine hours. The Accounting Department's costs of $166,800 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $400,000 and $600,000, respectively. Maintenance Accounting A B Machine hours 935 70 2,250 300 Number of employees 2 2 8 4 What is the Maintenance Department's cost allocated to Department A using the direct method