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

Personnel	10
Cafeteria	110
Producing Department A	320
Producing Department B	370
	810

The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $60,000 during a given period, the amount of cost allocated to Department B under the direct method would be: