Answer the following questions using the information below: Company "ABC" has two service departments: Maintenance and Personnel. Maintenance Department costs of $420,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $90,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Maintenance PersonnelO COO 90,0005160,000 960 $420,000 NA 640 800 480 Number of employees NA 21) Using the direct method, what amount of Maintenance Department and Personal Department costs will be allocated to Department A and B? A) $96,000 and 64,000; B) $252,000 and 168,000; $22,500and 67,500 C) $252,000 and 168,000; $30,000 and70,000 D) None of these 4 points $20,000 and 50,000 Show your work menis MaintenancePersonnel $420,000 590,000 S160,000 osts