Posh Bakery has two support departments, machine maintenance $($MM$)$ and human resources $($HR$).$ Machine maintenance costs for the year total $$572,000$ and are allocated according to the number of budgeted machine hours expected for each department. HR costs for the year total $$272,000$ and are allocated based on employee head count. Use the data below to allocate support department costs to Posh Bakery$$s two production departments: Pies and Cakes.