Medusa Company allocates costs from the payroll department (S1) and the maintenance

department (S2) to the molding (P1), finishing (P2), and packaging (P3) departments.

Department

Costs

Employees

Feet Occupied

Payroll (S1)

$149,000

2

2,000

Maintenance (S2)

$220,000

8

64,000

Molding (P1)

75

100,000

Finishing (P2)

47

60,000

Packaging (P3)

22

40,000

Medusa uses the direct method to allocate costs. Round all answers to the nearest dollar.

What amount of the payroll department costs will be allocated to the molding department?