Abelia Corp. has two service departments and two operating departments. The company allocates service departmental costs to operating departments using the step-down method. Operating data for these departments for last year are as follows:

Service Departments Operating Departments

Personnel Maintenance Cutting Finishing

Departmental costs $144,000 $84,000 $12,000 $40,700

Number of employees 35 30 60 90

Machine-hours 0 0 210 150

Personnel costs are allocated first on the basis of number of employees and Maintenance costs are allocated second on the basis of machine-hours.

Q:) What is the total Finishing Department cost after allocation?