With an explanation please

The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $598,600 are allocated on the basis of machine hours. The Accounting Department's costs of $220,800 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $260,000 and $460,000, respectively. MaintAcctg 105 Machine hours 725 2,550 370 Number of employees What is the cost of the Accounting Department's cost allocated to Department A using the step method and assuming the Maintenance Department's costs are allocated first? O $160,798 $147200 O $146,567 $161.052