The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $792,000 are allocated on the basis of machine hours. The Accounting Department's costs of $171,600 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $250,000 and $450,000, respectively.

	Maintenance	Accounting	A	B
Machine hours	590	100	3,600	360
Number of employees	2	2	8	4

What is the Maintenance Department's cost allocated to Department A using the direct method?