Coca cola Company has two support departments, HR and Maintenance, and two production departments A and B. HR Department costs are allocated based on the number of employees. Maintenance Department costs are allocated on the basis of budgeted maintenance-hours. Data on budgeted costs and allocation bases are as follows:

	Support Departments		Production Departments
	HR Dep.	Maintenance Dep.	A	B
Budgeted costs	$ 360,000	$ 180,000	$ 24,000	$ 160,000
Number of employees	NA	20	80	100
Budgeted maintenance-hours	10	NA	50	40
# of units produced			1000	2000

Required:

1. Using the direct method, what amount of HR Department costs will be allocated to department A and B.

2. Using the step-down method, allocate the costs of support departments to production departments; assume HR will be allocated first. Then compute the cost/unit.