Hanung Corp Has Two Service Departments,Maintenance and Personnel

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