A firm has two service departments, 1 and 2, and two production departments, X and Y. The service departments and production departments consume cost drivers as follows.

	Work Consumed By
Work Provided By	1	2	X	Y
Department 1	0	100	400	300
Department 2	160	0	240	400

Department 1 has $75,000 in costs and Department 2 has $50,000 in costs. The firm uses the step down method to allocate costs from service departments to production departments, first allocating Department 1 costs and then Department 2 costs.

What is the allocation from Department 2 to Department Y (round to dollars if necessary)?