The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $596,800 are allocated on the basis of machine hours. The Accounting Department's costs of $192,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $380,000 and $580,000, respectively. Machine hours Number of employees Maintenance Accounting 756 60 2 2 A 3,450 8 B 280 4 What is the cost of the Accounting Department's cost allocated to Department A (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first? Multiple Choice $134,299 $134,045. $128.000 $115,172 The following budgeted information is provided: Month 1 2 3 Sales in units 30,000 35,000 33,000 Production in units 31,000 37,000 30,000 One pound of materials is required for each finished unit. The inventory of materials at the end of each month should equal 15% of the following month's production needs. At the beginning of Month 1, there were 4,650 lbs. of materials on hand. Purchases of raw materials for Month 1 would be (in pounds): Multiple Choice 31,900. 41,050. 40,000 37,000