Sasha Company allocates the estimated $180,200 of its accounting departments costs to its production and sales departments since the accounting department supports the other two departments particularly with regard to payroll and accounts payable functions. The costs will be allocated on the number of employees using the direct method. Information regarding costs and employees follows:

Department Employees

Accounting 4

Production 26

Sales 12

How much of the accounting department costs will be allocated to the production?