Departmental Income Statements For Year Ended December 31, 2015
	Dept. 100	Dept. 200	Combined
Sales		$	450,000				$	285,000				$	735,000
Cost of goods sold			264,000					212,000					476,000
Gross profit			186,000					73,000					259,000
Operating expenses
Direct expenses
Advertising			17,000					12,000					29,000
Store supplies used			4,000					3,600					7,600
DepreciationStore equipment			4,800					3,300					8,100
Total direct expenses			25,800					18,900					44,700
Allocated expenses
Sales salaries			65,000					39,000					104,000
Rent expense			9,470					4,780					14,250
Bad debts expense			9,600					7,600					17,200
Office salary			21,840					14,560					36,400
Insurance expense			1,900					1,200					3,100
Miscellaneous office expenses			2,700					2,100					4,800
Total allocated expenses			110,510					69,240					179,750
Total expenses			136,310					88,140					224,450
Net income (loss)		$	49,690				$	(15,140	)			$	34,550

In analyzing whether to eliminate Department 200, management considers the following:

a.	The company has one office worker who earns $700 per week, or $36,400 per year, and four sales clerks who each earn $500 per week, or $26,000 per year for each salesclerk.
b.	The full salaries of two salesclerks are charged to Department 100. The full salary of one salesclerk is charged to Department 200. The salary of the fourth clerk, who works half-time in both departments, is divided evenly between the two departments.
c.	Eliminating Department 200 would avoid the sales salaries and the office salary currently allocated to it. However, management prefers another plan. Two salesclerks have indicated that they will be quitting soon. Management believes that their work can be done by the other two clerks if the one office worker works in sales half-time. Eliminating Department 200 will allow this shift of duties. If this change is implemented, half the office workers salary would be reported as sales salaries and half would be reported as office salary. what is the eliminating expense office salary amount?