Sloane Memorial operates two support departments and two operating units. Information on the operations is as follows:

$\backslash$table$[[,,\backslash$table$[[$Square$],[$Feet$]],\backslash$table$[[$Pounds of$],[$Laundry$]]],[$Support Departments, Costs ${?}_{(}),500,1,200],[$Laundry$,$$$60,000,250,12,000],[$Housekeeping$,40,000,,],[$Operating Unit,,$1,000,52,000],[$Surgery$,250,000,2,000,26,000],[$ICU$,600,000,,]]$

Housekeeping is based on the number of square footage, and laundry is allocated based on the pounds of laundry. Using the step method, allocate the support department costs to the operating units if laundry is ranked first. $($Do not round intermediary calculations, round your final answer to the nearest whole dollar.$)$