Breakfast Bars has two support departments, Information Systems and Personnel. The Information Systems Department costs of $120,000 are allocated on the basis of hours used. The Personnel Department costs of $30,000 are allocated based on the number of employees. Costs of the two operating departments are $60,000 for Fruit Bars and $90,000 for Nut Bars. Data on information systems hours used and number of employees are as follows: Information Allocation Bases: Systems Personnel Fruit Nut Information systems hours used 600 600 720 480 Number of employees 10 20 40 120

What is the cost of the Information Systems Department allocated to Fruit using the direct method?