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Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $160,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $40,000 are allocated based on the number of employees. The costs of operating departments A and B are $80,000 and $120,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: 14. Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? a. $48,000 b. $64,000 c. $78,000 d. $96,000 15. Using the direct method, what amount of Personnel Department costs will be allocated to Department A? a. $10,000 b. $16,000 c. $24,000 d. $30,000 16. Using the step-down method, what amount of Maintenance Department costs will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Round Up) a. $32,000 b. $42,667 c. $57,334 d. $64,000