Strzelecki Corporation uses the step-down method to allocate service department costs to operating departments. The company has two service departments, Service Department A and Service Department B, and two operating departments, Operating Department X and Operating Department Y. Data concerning those departments follow:

Service Departments				Operating Departments
	Service Department A		Service Department B		Operating Department X		Operating Department Y
Departmental costs	$	43,000	$	55,000	$	259,600	$	318,800
Allocation base A		4,100		7,000		28,000		15,000
Allocation base B		6,000		2,900		33,000		12,000

Service Department A costs are allocated first on the basis of allocation base A and Service Department B costs are allocated second on the basis of allocation base B.

The total Operating Department Y cost after allocations is closest to: