Hanna Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $310,000 are allocated based on budgeted maintenance-hours. Personnel Department costs of $190,000 are allocated based on the number of employees. The costs of operating departments A and B are $200,000 and $300,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel A Department Department Budgeted costs $310,000 $190,000 $200,000 $300,000 Budgeted maintenance- 810 1270 630 hours Number of employees 65 280 630 1. Using the direct method, what amount of Maintenance Department costs and Personnel Department will be allocated to Department A and B? (Do not round any intermediary calculations.) 2. Using the step-down method, what amount of Maintenance Department and Personnel cost will be allocated to Department A and B if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.)