Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $350,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $184,000 and $276,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Maintenance Department Personnel Department A B
Budgeted costs $350,000​ $110,000​ $184,000​ $276,000​
Budgeted maintenance-hours NA 840 1230 630
​Number of employees 55​ NA 290​ 650​

Using the step-down method, what amount of Maintenance Department cost will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.)

a. $159,444
b. $50,111
c. $121,677
d. $231,452