can anyone explain this for methanks

Finely Tuned Instruments manufactures gauges for the construction industry. The company has two production departments, machining and finishing. There are also three support departments, human resources (HR), maintenance and design. The budgeted overhead costs for the year for each department are as follows: HR $300, 000 Maintenance $250, 000 Design $350, 000 Machining $800, 000 Finishing $500, 000 The budgeted machine hours for the machining department are 30, 000, and the budgeted direct labour hours for the finishing department are 15, 000. These activities are used to allocate manufacturing overhead costs to products in the two departments. The usage ofthe support departments' output for the year is as follows. Provision of service output {hours of service) Provider of the service User of the service HR Maintenance Design H R M aintenance 500 Design 500 500 Machining 3, 000 3, 000 5, 000 Finishing 6, 000 4, 500 3, 000 Total 10, 000 8, 000 8, 000 Required: Using the stepdown method, calculate the support department costs allocated to each production department. Step down method [rou nd answer up to 2 decimal places where required; and as all boxes have to be filled in, please ensure you key "0" in boxes, where relevant.) Service departments Production departments HR Maintenance Design Machining Finishing Costs distributed ($) Allocation of HR Departments costs Allocation of Maintenance Departments costs Allocation of Design Departments costs Total budgeted overhead costs of production departments