The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $318,000 are allocated on the basis of machine hours. The Accounting Department's costs of $138,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $318,000 and $518,000, respectively.

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

MaintAcctgABMachine hours516382660380Number of employees20202622