The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $306,000 are allocated on the basis of machine hours. The Accounting Department's costs of $126,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $306,000 and $506,000, respectively.

	Maint	Acctg	A	B
Machine hours	492	26	2,420	260
Number of employees	8	8	14	10

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?

$29,401.

$279,000.

$233,000.

$325,000.