Lonoca Engineering manufactures products for high precision engineering industry. It has two production departments {Assembly and Finishing) and two support departments {Maintenanoe and Human Resource]. The usage ofthe 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