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:

	Service Departments		Operating Departments
	Personnel	Maintenance	Assembly	Machining
Departmental costs	$144,000	$84,000	$12,000	$34,000
Number of employees	35	30	90	60
Machine-hours	0	0	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:) $ ______?