Ant 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	$47,000
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?