Sasha Company allocates the estimated 186,400 of its accounting department costs to its production and sales department since the accounting department supports the other two departments particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method.

Department: Accounting: 4 employees

Production: 34 employees

Sales: 20 employees

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