Speedjet Aircraft Corporation has a central matcrials laboratory. The laboratory has only two users, the Large Planc Department and the Small Planc Department. The following data apply to the coming budget ycar: Budgeted costs of opcrating the materials laboratory for 150,000 to 250,000 tcchnician hours per year: Fixed costs pcr year Variable costs Budgeted long-run usage in hours per year: Large Planc Department $7,200,000 ILS per technician hour 90,000 technician hours 70,000 technician hours Planc Department Budgeted amounts are uscd to calculate the allocation rates. Actual usage for the year by the Large Planc Department was 80,000 technician hours and by Small Planc Dcpartment was 120,000 technician hours. If a dual-rate cost-allocation method is used, what amount of matcrials laboratory costs will be allocatcd to the Small Planc Department? Assume budgeted usage is used to allocate fixed materials laboratory costs and actual usage is used to allocate variable materials laboratory costs.