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 $25,000 $37,000 38 Direct costs No. of personnel Sq. ft. of space Production Depts. Milling Assembly $99,500 $151,400 38 114 14,600 19,600 The total cost of operating the Milling Department for the current period is (Do not round your intermediate calculations)