The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $728,850 are allocated on the basis of machine hours. The Accounting Department's costs of $148,800 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $280,000 and $480,000, respectively. Machine hours Number of employees Maintenance 495 2 Accounting A B 115 2 3,000 8 390 4 What is the Maintenance Department's cost allocated to Department B (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first? Multiple Choice $645,000. $599,000. $691,000. $81,099