Books and Brew (BB) is a large city bookstore that sells books and music CDs, and also has a cafe. Prior to this year, BB used a single-driver system to allocate its operating costs to each of its three product lines, with the number of items sold as the single cost driver. But BB's management was concerned that this allocation system was not providing the best information for making its many pricing decisions. BB's budgeted operating costs for 2021 were as follows:

Purchasing department	$494,000
Receiving department	$447,000
Shelf-stocking employee salaries	$489,000
Cashiers and floor employee salaries	$119,000

The following is budgeted 2021 information for BB's three product lines:

	Books	CDs	Cafe
Revenue	$3,930,000	$2,332,000	$795,000
Cost of merchandise	$2,883,000	$1,821,000	$525,000
Number of purchase orders placed	2,740	2,490	1,960
Number of deliveries received	1,500	1,880	1,720
Hours of shelf stocking time	14,900	14,800	11,500
Number of items sold	120,000	115,000	275,000

Part B [6 tries; 5 points] If BB decided to use an activity-based costing system to allocate its operating costs in 2021, how much would be allocated to the cafe? For cashiers and floor employee salaries, use number of items sold as the cost driver; for the other three cost categories, it should be clear what the appropriate drivers are.