4. Veneer Company has two service departments and two producing departments. The number of employees in each department is:

Personnel	10
Cafeteria	25
Producing Department A	292
Producing Department B	293
	620

The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $63,240 during a given period, the amount of cost allocated (rounded to two decimal places) to Department B under the direct method would be: