Answer the following questions using the information below:

Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $$320,000$ are allocated on the basis of budgeted maintenance$-$hours. Personnel Department costs of $$80,000$ 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:

$$Production

Support DepartmentsDepartments

$$Maintenance DepartmentPersonnel DepartmentABBudgeted costs$$320,000$$$80,000$$$160,000$$$240,000$Budgeted maintenance$-$hoursNA$800960640$Number of employees$40$NA$16048$

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

a$.$

$$96,000$

b$.$

$$128,000$

c$.$

$$192,000$

d$.$

$$156,000$