Medusa Company allocates costs from the payroll department (S1) and the maintenance department (S2) to the molding (P1). finishing (P2). and the packaging (P3) departments. Payroll department costs are allocated based on the number of employees in the department and maintenance department costs are allocated based on the number of square feet which the production department occupies within the factory. Information about the departments is presented below:

Department ________________Costs____________Number of Employees________________Number of Square Feet Occupied

Payroll (S1)_________________$143000____________2_______________________________2000

Maintenance (S2)____________$220000____________8_______________________________64000

Molding (P1)___________________________________68______________________________100000

Finishing (P2)__________________________________42______________________________60000

Packaging (P3)_________________________________17______________________________40000

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?