Emma's Computer Products manufactures circuit boards for computers. Budgeted data for 2019 were as follows:

	Department 1	Department 2	Total Plant
Budgeted overhead costs	$30,000	$90,000	$ 120,000
Practical capacity in machine hours	2,500	5,000	7,500
Practical capacity in direct labour hours	10,000	3,000	13,000

Job # 101 used the following resources:

	Department 1	Department 2
Direct materials cost	$ 10,000	$ 8,000
Machine hours	1,000	200
Direct labour hours	100	300

The company uses a departmental job-order costing system, based on budgeted overhead costs. Department 1 uses budgeted machine hours as the allocation base. Department 2 uses budgeted direct labour hours as the allocation base. All departments use a direct labour hourly rate of $20.

What is the total cost charged to job # 101 in Department 2?