Mackenzie Mining has two operating divisions, Northern and Southern, that share the common costs of the companys human resources (HR) department. The annual costs of the HR department total $14,000,000 a year. You have the following selected information about the two divisions:

	Number of Employees	Wage and Salary Expense ($000)
Northern	2,310	$ 173,600
Southern	1,890	106,400

Required:

What is the HR cost that is charged to each division if the number of employees is used as the allocation basis?

Note: Do not round intermediate calculations. Enter your answers in dollars, not in millions or thousands.

Division	HR Cost
Northern
Southern