Joes 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 dept. costs of $20,000 are allocated based on the number of employees. Costs of Dept. A and B are $40,000 and $60,000, respectively.

Data on standard service hours and number of employees are as follows:

	Maintenance	Personnel	Dept A	Dept B
Costs	$80,000	$20,000	$40,000	$60,000
Standard hours		200	240	160
Number of employees	10		40	120

Allocate the costs of the maintenance department and the personnel department to Dept. A and Dept B, using the step-down method, presuming that Maintenance is allocated first.