Bailey Company manufactures and sells a number of products, including Product R. Results from last year from the sale of Product R are given below:

Sales revenue ............................. $750,000

Variable production costs ................. 450,000

Sales commissions ......................... 110,000

Salary of product manager ................. ?

Advertising expense ....................... 80,000

Allocated general overhead ................ ?

Net operating loss ........................ <55,000>

Bailey Company is considering eliminating the production and sale of Product R. The company has determined that if Product R is discontinued, the contribution margin of its other products will increase by $40,000. Based on a cost analysis, the management of Bailey Company has determined that if Product R is discontinued the company's net income will decrease by $25,000. Calculate the amount of allocated general overhead cost for Product R incurred last year. Do not use decimals in your answer.