The Hsu Manufacturing Company has two service departments Maintenance and Accounting. The Maintenance Department's costs of $452.500 are allocated on the basis of machine hours. The Accounting Department's costs of $236.400 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $310,000 and $510,000, respectively Aceto Maint 565 2 3,450 8 B 210 4 Machine hours Number of employees 2 What is the Accounting Department's cost allocated to Department Busing the direct method? $78.800 $157600 $39,400 $19,700