The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $588,300 are allocated on the basis of machine hours. The Accounting Department's costs of $134,400 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $220,000 and $420,000, respectively.

	Maintenance	Accounting	A	B
Machine hours	690	85	2,850	330
Number of employees	2	2	8	4

What is the cost of the Accounting Department's cost allocated to Department A (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first?

$99,811.

$89,600.

$99,557.

$95,174.