Medussa company allocates cost from the payroll dept (S1) and the maintenence dept (S2) to the molding (P1) , finishing (P2), and packaging (P3) departments. Payroll dept cost are allocated based on the number of employees in the dept and maintenence dept cost are allocated based on the number of square feet which the production dept occupies within the factory

Dept Cost Number of employees Number of Square feet occupied

Payroll(S1) 145000 2 2000

Maintenence(S2) 220000 8 64000

Molding (P1) 70 100000

Finishing (P2) 42 60000

Packaging (P3) 22 40000

Medusa uses the direct method to allocate cost, What amount of the payroll dept cost will be allocated to the molding dept ? please round to the nearest dollar