I'm taking the exam

Jake's Battery Company has two .20 service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $80,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows Support Departments Production Departments Maintenance A Personnel Department Department B $320,000 Budgeted costs $240,000 $160,000 $80,000 Budd Ned maintenance-hours NA 640 960 800 40 Number of employees 480 160 NA Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support