Sunshine Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $80,000 are allocated based on the number of employees. Data on budgeted maintenance-hours and number of employees are as follows: Budgeted costs Budgeted maintenance hours Support Departments | Production Departments Maintenance Personnel Department Department $320,000 $80,000 $160,000 $240,000 NA 800 1120 1280 359 40% NA 160 600 20% 75% Number of employees 40 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department A. Start with Maintenance Department