Joe's Tire Company has two supportdepartments, 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 asfollows:

Maintenance Dept. Personnel Dept. Production Dept. A Production Dept. B

Standard service hours used 200 200 240 160

Number of employees 10 20 40 120

What is the cost allocated from the Maintenance Department to Department A using the stepdown method if the Personnel Department is allocatedfirst?