$35$ Dresden, Inc., has four departments, Maintenance and Cafeteria $($both service departments$)$ and Assembly and Packaging $($both operating departments$).$ Information about these departments follows: Dresden uses the step method of service department cost allocation.

Maintenance Cafeteria Assembly Packaging

Direct Costs $$18,000$ $$30,000$ $$70,000$ $$45,000$

Sq$.$ ft$.$ of space $3,0002,0001,000$

No$.$ of employees $105040$

$35.$ If cafeteria costs are allocated next based on the number of employees, the amount of cafeteria costs allocated to the Packaging Department is: