The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $$616,000$ are allocated on

the basis of machine hours. The Accounting Department's costs of $$217,200$ are allocated on the basis of the number of employees within a specific department.

The direct departmental costs for A and B are $$290,000$ and $$490,000,$ respectively.

What is the Accounting Department's cost allocated to Department B using the direct method?

Note: Do not round intermediate calculations.