Martinez's Medical operates three support departments and two operating units, Surgery and ER$.$ The support departments are allocated based on the hours used. The cost of operating the accounting $($acct$),$ administration $($admin$),$ and human resources $($HR$)$ departments is $$261100,$$$156800,$ and $$55000,$ respectively. Information on the hours used are follows:

$\backslash$table$[[,$Acct,Admin,HR$,$Surgery,ER$],[$Hours in Acct,,$20,48,360,220],[$Hoursin Admin,$16,,8,120,80],[$Hours in HR$,8,4,,65,130]]$

What amount of costs would be allocated from the accounting department to the other support departments $($admin and HR$)$ using the reciprocal method to allocate costs? $($Do not round the intermediate calculations.$)$

$$27522.$

$$28768.$

$$0.$

$$28981.$