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Hanung Corp Has Two Service Departments,Maintenance and Personnel

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Hanung Corp has two service departments,Maintenance and Personnel.Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours.Personnel Department costs of $170,000 are allocated based on the number of employees.The costs of operating departments A and B are $188,000 and $282,000,respectively.Data on budgeted maintenance-hours and number of employees are as follows:
Hanung Corp has two service departments,Maintenance and Personnel.Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours.Personnel Department costs of $170,000 are allocated based on the number of employees.The costs of operating departments A and B are $188,000 and $282,000,respectively.Data on budgeted maintenance-hours and number of employees are as follows:   Using the direct method,what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations. )  A) $44,737 B) $50,000 C) $107,368 D) $120,000
Using the direct method,what amount of Personnel Department costs will be allocated to Department B? (Do not round any intermediary calculations. )

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