Speedjet Aircraft Corporation has a ccntral materials laboratory, The laboratory has only users, the Large Plane Department and the Small Planc Department. Thc following data apply to the coming budget year. Budgeted costs of operating the materials laboratory for 150,000 to 250,000 technician hoursS per year: Fixed costs per year Variable costs $7,200,000 per technician hour Budgeted long-run usage in hours per year. Large Plane Department 90,000 technician Small Planc Department 70,000 hours Budgeted amounts are used to calculate thec allocation ratcs. Actual usage for the year by the Large Plane Department was 80,000 technician hours and by the Small Planc Department was 120,000 technician hours. If a dual-rate cost-allocation method is used, what amount of materials laboratory costs will be allocated to the Small Plane Department? Assume budgcted usage is used to allocate fixed materials laboratory costs and actual used to allocate variable materials laboratory costs. usage is