please answer!!

Answer the following questions using the information below Company "ABC" has two service departments, Maintenance and Personnel Maintenance Department costs of $300,000 ure allocated based on budgeted maintenance bours Personnel Department costs of $100,000 are allocated based on the munber 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 follow Sesort Dar PewD Maltese Personnel A Baded on 3900,000 $100,000 3160.000 $240.000 w NA 1.000 600 81 NA 180 L'sing the direct method, what amount of Maintenance Department and Personal Department costs will be allocated to Department A and B? D A $95.000 and 564,000 520,000 and $50,000 5192,000 and 5125,000 $20,000 and $60.000 oc None of them OD 3180,000 and $120,000 $25,000 and 575,000