Fact Pattern: The managers of Rochester Manufacturing are discussing ways to allocate the cost of service departments, such as Quality Control and Maintenance, to the production departments. To aid them in this discussion, the controller has provided the following information: Budgeted overhead costs before allocation Budgeted machine hours Quality Control Maintenance Machining Assembly Total $350,000 $200,000 $400,000 $300,000 $1,250,000 50,000 -- 50,000 -- 25,000 25,000 -- Budgeted direct labor hours Budgeted hours of service: Quality Control Maintenance 10,000 7,000 21,000 7,000 35,000 18,000 12,000 40,000 Question: 31f Rochester uses the direct method of allocating service department costs, the total service costs allocated to the assembly department would be