The Hsu Manufacturing Company has two service departments: Maintenance and Accounting The Maintenance Department's costs of $641,850 are allocated on the basis of machine hours. The Accounting Department's costs of $212,400 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $390,000 and $590,000, respectively. Maint 495 2 65 2 3,600 8 290 4 Machine hours Number of employees What is the cost of the Accounting Department's cost allocated to Department A using the step method and assuming the Maintenance Department's costs are allocated first? O $141,600o. O $148,379 O$127024 O $148,633