The rah manufacturing company has two service departments: maintenance and accounting. the maintenance department's costs of $305,000 are allocated on the basis of machine hours. the accounting department's costs of $125,000 are allocated on the basis of the number of employees within a specific department. the direct departmental costs for a and b are $305,000 and $505,000, respectively. maint acctg a b machine hours 490 25 2,400 250 number of employees 7 7 13 9 what is the accounting department's cost allocated to department b using the direct method? $39,773. $51,136. $73,864. $5,682.