Hang Corp has two service departments, Maintenance and Personnel. Maintenance Department operating costs of $$300,000$ are allocated on the basis of maintenancehours. Personnel Department operating costs of $$100,000$ are allocated based on the number of employees.

The overhead costs of operating departments A and B are $$160,000$ and $$240,000,$ respectively. Data on maintenance$-$hours and number of employees are as follows:

$\backslash$table$[[,$Support Departments,Production Departments$],[,\backslash$table$[[$Maintenance$],[$Department$]],\backslash$table$[[$Personnel$],[$Department$]],$Department A$,$Departmen$1],[$Overhead Costs,$$300,000,$$$100,000,$$$160,000,$$$240,000$