The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $300,000 are allocated on the basis of machine hours. The Accounting Department's costs of $120,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $300,000 and $500,000, respectively. Machine hours Number of employees Maint Acctg A B 480 20 2,300 200 2 2 8 What is the Accounting Department's cost allocated to Department B using the direct method? $40,000 $80,000 $20,000 $10,000