The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $390,600 are allocated on the basis of machine hours. The Accounting Department's costs of $110,400 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $340,000 and $540,000, respectively.

	Maint	Acctg	A	B
Machine hours	875	40	2,550	240
Number of employees	2	2	8	4

What is the Maintenance Department's cost allocated to Department B using the step method and assuming the Maintenance Department's costs are allocated first?

A. $357,000.

B. $311,000.

C. $403,000.

D. $33,125.

Please show all work.