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

. Maintenance Accounting A B Machine hours 495 115 3,000 390 Number of employees 2 2 8 4 What is the Accounting Department's cost allocated to Department B using the direct method?

Multiple Choice

$12,400.

$99,200.

$24,800.

$49,600.