Answer the following questions using the information below: Company "ABC" has two service departments, Maintenance and Personnel. Maintenance Department costs of $400,000 are allocated based on budgeted maintenance-hours. Personnel Department costs of $100,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel A B Budgeted costs $400,000 $100,000 $160,000 $240,000 Budgeted maintenance-hours NA 1,000 600 400 Number of employees 40 NA 160 480 Using the step-down method, what amount of Personal Department cost will be allocated to Departments A and Department B? O A. $75,00 and $225,000 O B. $62,500 and $187,500 O C. None of them O D. $160,000 and $96,000