The Moore Company has two products. Product $1$ is manufactured entirely in department $x.$ Product $2$ is manufactured entirely in department $Y.$ To produce these two products, the Company has two support departments: A $($a materials$-$handling department$)$ and B $($a power$-$generating department$).$ An analysis of the work done by departments A and $B$ in a typical period follows.

$\backslash$table$[[,$Used by$],[$Supplied by$,$A$,$B$,$X$,$Y$],[$A$,-,800,2,000,1,200],[$B$,1,530,-,255,765]]$

The work done in department $A$ is measured by the direct labour$-$hours of materials$-$handling time. The work done in department $B$ is measured by the kilowatt$-$hours of power.

Requirement:

What are the allocations of costs of support departments A and $B$ to operating departments $x$ and $Y$ using the step$-$down method $($allocate department A first$).$