ABC Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $600,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $340,000 are allocated based on the number of employees. The costs of operating departments A and B are $376,000 and $564,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel A B Department Department Budgeted costs $600,000 $340,000 $376,000 $564,000 Budgeted maintenance- NA 25% 25% 50% hours Number of employees 30% NA 40% 40% Required: Use the step down method to allocate the Support department to production department (start with Maintenance department)