Assume a company incurs $187,000 of customer service salaries. The employees in the Customer Service Department spend their time performing four activities as follows: 

40% of their time is spent in "Problem Resolution," 

25% of their time is spent in "New Account Setup," 

20% of their time is spent in "Payment Processing," and 

15% is spent in "Other" activities. 

In the company’s activity-based costing system, how much of the customer service salaries would be allocated to the "New Account Setup" activity?