Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $80,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $ 240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Production Support Departments Departments Maintenan Personnel ce Departme Departme nt nt Budgeted costs $320,000 $80,000 $160, $240, 000 000 Budgeted NA 800 1050 450 maintenance-hours Number of 40 NA 160 employees 480 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? A) $96,000 B) $192,000 C) $156,000 D) $128,000