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The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $ 4 3 3 , 5 0 0 are

The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $433,500 are allocated on the basis of machine hours. The Accounting Department's costs of $166,800 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $400,000 and $600,000, respectively.
Maintenance Accounting A B
Machine hours 935702,250300
Number of employees 2284
What is the Maintenance Department's cost allocated to Department A using the direct method?

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