Love's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department overhead costs of $$160,000$ are allocated on the basis of budgeted maintenance$-$hours. Personnel Department overhead costs of $$40,000$ are allocated based on the number of employees. The overhead costs of production departments A and $B$ are $$80,000$ and $$120,000,$ respectively. Data on budgeted maintenance$-$hours and number of employees are as follows:

$\backslash$table$[[,$Support Departments,$\backslash$table$[[$Production$],[$Departments$]]],[,\backslash$table$[[$Maintenance$],[$Department$]],\backslash$table$[[$Personnel$],[$Department$]],$A$,$B$],[\backslash$table$[[$Budgeted overhead$],[$costs$]],$$$160,000,$$$40,000,$$$80,000,$$$120,000$