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RCC Company has two operating departments: mixing and cooking. Mixing occupies 85,000 square feet. Cooking occupies 29,000 square feet. Indirect factory costs include janitorial

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RCC Company has two operating departments: mixing and cooking. Mixing occupies 85,000 square feet. Cooking occupies 29,000 square feet. Indirect factory costs include janitorial costs of $40,000. If the janitorial costs are allocated to operating departments based on the square footage occupied, determine the amount of janitorial costs allocated to the Cooking Department (round final answer to the nearest whole dollar).

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