Organic Laboratories allocates research and development costs to its three research facilities based on each facility's total annual revenue from new product developments:

Facility location Kentucky Arizona Illinois Total

New product revenue $20,000,000 $40,000,000 $40,000,000 $100,000,000

Research & Development $40,000,000

Using revenue as an allocation base, the amount of costs allocated to the Illinois research facility is calculated to be: