Quinlan, Inc. has two support departments (Maintenance and Personnel) and two operating departments (Tables and Chairs) . The Maintenance department provides more services to the Personnel department than the Personnel department provides to Maintenance. Once the support department costs have been allocated to the operating departments, each operating department allocates its total costs to units produced. 
Assume the step-down method is used. The amount of cost allocated from Personnel to Maintenance is:
Definitions:
Annual Interest
The amount of interest paid or earned over a one-year period, typically expressed as a percentage of the principal sum.
Loan Amount
The total sum of money borrowed from a lender that is expected to be repaid with interest.
Interest Rate
This is a fee, calculated as a percentage, that lenders charge borrowers for the use of their money or that borrowers earn on deposits.
Interest Payments
Payments made to lenders as compensation for the use of borrowed money, typically calculated as a percentage of the principal amount.
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