X company has two Support departments, Maintenance and Personnel. The total costs of the Support departments amount to $400, 000. The total costs of the Support and Producing departments amount to $800, 000. The costs of the Personnel Department is half that of Producing Department A. Finally, the costs of Production Department B are three times that of the Personnel department. Maintenance Department costs are allocated on the basis of budgeted maintenance-hours. Personnel Department costs are allocated based on the number of employees. Data on budgeted maintenance-hours and number of employees are as follows: Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? Using the direct method, what amount of Personnel Department costs will be allocated to Department B? Using the step-down or sequential method, what amount of Maintenance Department cost will be allocated to Department B if the support department with the highest dollar value is allocated first? (Round up)