Jamison Company has two service departments and two producing departments. Square footage of space occupied by each department follows: Custodial services General administration Producing Department A Producing Department B 2,100 feet 4,100 feet 9,100 feet 9,100 feet 24,400 feet The department costs of Custodial Services are allocated on a basis of square footage of space. If Custodial Services costs are budgeted at $49,000, the amount of cost allocated to General Administration under the direct method would be: