Squarepants Company has two support departments: Human Resources and Maintenance and two operating divisions, Consulting and Training. Data for the current year are as follows: Human Resources costs equal $200,000 and are allocated based on the number of employees. The Maintenance Department costs equal $160,000 and are allocated based on maintenance hours. Using the step-down method, what are the support department costs allocated to the operating departments Consulting and Training respectively, allocating the Maintenance department first? 1. $150,444;$209,556 2. $139,772;$220,228 3. $133,865;$226,135 4. $200,000;$160,000 Please show all work