Lonoca Engineering manufactures products for high precision engineering industry. It has two production departments (Assembly and Finishing) and two support departments (Maintenance and Human Resource). The usage of the two support departments in 2020 is as follows:

User of Support Department Human Resource Maintenance

Human Resource - 5%

Maintenance 5% -

Assembly 55% 40%

Finishing 40% 55%

The budgeted costs in the support departments for 2020 were as follows:

Human Resource $200,000

Maintenance $50,000

Using the step-down method, what is the amount of Maintenance Department cost allocated to the Assembly Department with the Human Resource Department cost allocated first, rounded to the nearest dollar?