The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $456,300 are allocated on the basis of machine hours. The Accounting Department's costs of $183,600 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $330,000 and $530,000, respectively. MaintenanceAccountingAB Machine hours705353,150230 Number of employees2284 What is the cost of the Accounting Department's cost allocated to Department A (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first