A computer company has two service departments - IT and Legal and two production departments - Fabrication and Finishing. Assume the following for the current month:

	IT	Legal	Fabrication	Finishing
IT Support Tickets	-	8	30	20
Legal Inquiries	6	-	20	10

IT Department costs for the month are $120,000 and Legal Department costs are $150,000. IT uses support tickets to assign costs and Legal uses legal inquiries to assign costs.

How much overhead should be allocated to Fabrication using the direct method?