how do I do this one

5. A business has two support departments: maintenance and human resources. Maintenance costs are allocated based on maintenance hours. Human resources costs are allocated based on the number of employees in each department. The following data applies for the month: Direct costs Maintenance hours Number of employees Support departments Maint HR $160,000 $40,000 NA 400 Operating departments Dept A Dept B $80,000 $120,000 480 320 80 240 20 NA B. Determine the amount of maintenance costs that should be allocated to Department A using the STEP DOWN METHOD. Assume the maintenance department comes before HR in the allocation sequence