Vance Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $160,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $40,000 are allocated based on the number of employees. The costs of operating departments A and B are $80,000 and $120,000,respectively. Data on budgeted maintenance-hours and number of employees are as follows:

Support Departments

Production Departments

Budgeted costs

Budgeted maintenance-hours

Number of employees

Maintenance Department	Personnel Department
$160,000	$40,000
NA	400
20	NA

A	B
$80,000	$120,000
480	320
80	240

Using the direct method, what amount of Maintenance Department costs will be allocated to Department B?

	A.	$48,000
	B.	$64,000
	C.	$78,000
	D.	$96,000