14. Assume United Way LA has several employees that share duties among departments. The Program department and the Fundraising department share these employees. The following data apply to the coming budget year:

Budgeted costs for the shared employees:

Salaries (total) $60,000

Total hours 4,000 hours total

Variable costs 35% of Salaries expense

Budgeted hour usage for each department per year:

Fundraising Department 1,800 hours

Program Department 2,200 hours

Actual usage for the year by Fundraising was 2,500 hours and by the Program Services Department was 1,500 hours.

What amount of shared salary costs should be allocated to Program Services? YOU ANSWER SHOULD NOT HAVE A DOLLAR SIGN NOR COMMAS. DO NOT USE CENTS, ROUND TO THE NEAREST WHOLE DOLLAR.