Soda Inc. uses the following service departments: Plant Services and Human Resources. Plant Services incurred costs of $450,000 which are allocated using machine hours. Human Resources uses number of employees within a particular department to allocate its cost of $180,000. The direct departmental costs for Department C are $400,000 and for Department D are $600,000. P.S. H.R. C D Machine Hours 480 20 2,180 200 Number of Employees 2 2 8 4 How much of Plant Services' costs should be allocated to each department using the step method and assuming that Plant Services' costs are allocated first? Department C Department D