the hsu manufacturing company has two service departments: maintenance and accounting. the maintenance department's costs of $300,000 are allocated on the basis of machine hours. the accounting department's costs of $120,000 are allocated on the basis of the number of employees within a specific department. the direct departmental costs for a and b are $300,000 and $500,000, respectively. maintenanceaccountingab machine hours480202,300200 number of employees2284 what is the maintenance department's cost allocated to department b using the step method and assuming the maintenance department's costs are allocated first? note: do not round intermediate calculations.