Acie Company has two service departments and three production departments, each producing a separate product. For a number of years, Acie has allocated the costs of the service departments to the production departments on the basis of the annual sales dollars. In a recent audit report, the internal auditor stated that the distribution of service department costs on the basis of annual sales dollars would lead to serious inequities. It was recommended that maintenance and engineering service hours be used as a better service cost allocation basis. For illustration purposes, the following information was appended to the audit report:

Service Departments	Maintenance	Engineering
Maintenance hours used		400
Engineering hours used	400
Department direct costs	$12,000	$54,000

Production Departments
Department A	Department B	Department C
800	200	200
800	400	400
$80,000	$90,000	$50,000

REQUIRED:

Using the simultaneous/algebraic method, what would be the total Engineering Department cost after allocation of inter service department costs, but before allocation to the Maintenance and Production Departments?

Show the accounts tittle and hive explanation clear.

Thank you for your help.