Assume a company provided the following information:

Service Departments Operating Departments

Cafeteria Janitorial Lab Tech

Departmental costs $ $200,000$ $ $140,000$ $ $2,320,000$ $ $950,000$

Number of employees $10204060$

Square feet of space occupied $3,0002,00011,0009,000$

If the company

uses the step$-$down method $($beginning with the Cafeteria$)$ to allocate service department costs to operating departments

allocates Cafeteria costs based on the number of employees

allocates Janitorial costs based on square feet of space of occupied

Then the total service department costs allocated to the Tech Department is closest to: