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

Personnel	25
Cafeteria	40
Producing Department A	340
Producing Department B	325
	730

The fixed costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $44,625 during a given period, the amount of cost allocated to the Cafeteria under the step method would be: