Molten Works Ltd provides the following information about departmental consumption of allocation bases for its 3 support and 2 operating departments. Personnel department has total overhead costs of $87,000; Cafeteria department has total overhead costs of $47,000 and Maintenance department has total overhead costs of $99,000

	Support departments	Operating departments
	Personnel	Cafeteria	Maintenance	Machining	Assembly
Personnel		24%	32%	19%	25%
Cafeteria	30%		21%	22%	27%
Maintenance	19%	29%		20%	32%

Applying the step-down method, calculate the total overheads from support departments allocated to Assembly department if the allocation order is personnel, cafeteria and maintenance? Please note that the workings for this question must be submitted via the next question

Answer: