Andy 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: Departmental costs Number of employees Machine-hours Service Departments Personnel Maintenance $144,000 $84,000 35 30 0 0 Operating Departments Assembly Machining $12,000 $27,000 90 60 210 290 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 service department costs allocated to Machining Department? A.: $