Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period: Service Depts. Payroll Maintenance $23,800 $34,000 32 Direct costs No. of personnel Sq. ft. of space Production Depts. Milling Assembly $93,500 $139,400 32 96 13,400 18,400 The total cost of operating the Milling Department for the current period is (Do not round your intermediate calculations)