A firm has two service departments (A and B) and two production departments (X and Y). The firm allocates service department cost using the step-down method. In the step-down process, Department A is first, and Department B is second.

Service Department A's services are consumed as follows.

• 20% used by Service Department B.
• 20% used by Production Department X.
• 60% used by Production Department Y.

Service Department B's services are consumed as follows.

• 20% used by Service Department A.
• 60% used by Production Department X.
• 20% used by Production Department Y

For the period, Service Department A has $367,810 costs and Service Department B has $492,360 costs.

What is Department B's allocation to Department X (round final answer to nearest cent if necessary)?