Sasha Company allocates the estimated $197,300 of its accounting department 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 based on the number of employees using the direct method. Information regarding

costs and employees follows:

Department

Employees

Accounting

4

Production

40

Sales

20

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