The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $456,300 are allocated on the basis of machine hours. The Accounting Department's costs of $183,600 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $330,000 and $530,000, respectively.

	Maint	Acctg	A	B
Machine hours	705	35	3,150	230
Number of employees	2	2	8	4

What is the Accounting Department's cost allocated to Department B using the direct method?

A. $61,200.

B. $122,400.

C. $30,600.

D. $15,300.

Please show all work.