The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $658,000 are allocated on the basis of machine hours. The Accounting Department's costs of $231,600 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and are $200,000 and $400,000, respectively. Maintenance 940 2 Accounting 75 Machine hours Number of employees A 3,450 8 B 310 4 2 What is the Maintenance Department's cost allocated to Department A using the direct method? () $603,750. () $419,750. $557,750. $714,150