Fred's Tire Company has two support departments, Personnel and Maintenance. The Maintenance Department costs of $80,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $20,000 are allocated based on the number of employees. Costs of Departments A and B are $40,000 and $60,000, respectively. Data on standard service hours and number of employees are as follows: Required 1: How much of the cost of the Maintenance Department is allocated to Department B using the direct method? Required 2: What is the cost of the support departments allocated to Department B using the step-down method if the support department with the highest percentage of interdepartmental service to the other support department is allocated first? Required 3: What is the cost of the support departments allocated to Department A using the step-down method if the Personnel Department is allocated first