The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $316,000 are allocated on the basis of machine hours. The Accounting Department's costs of $136,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $316,000 and $516,000, respectively. Maint Acctg A B Machine hours 512 36 2,620 360 Number of employees 18 18 24 20 What is the Accounting Department's cost allocated to Department B using the direct method