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 Maintenance Accounting 480 2 A B 20 2,300 200 2 8 4 What Is the Accounting Department's cost allocated to Department B using the direct method? Multiple Choice C $40,000. $80,000. $20,000. $10,000