Bowman Company has two service departments and two producing departments. The number of employees in each department is as follows:

Personnel 56

Cafeteria 87

Producing Department A 342

Producing Department B 318

Total 803

The department costs of the Personell Department are allocated on a basis of the number of employees. If these costs are budgeted at $55,421 during a given period, what would be the amount of cost allocated to Department B under the direct method?