support departments	support departments	production departments	production departments
	CLN	QA	Preparation	Casing
budgeted overhead	61,000	171,000	257,000	585000
boxes	3,000	-	39,000	24000
labour hours	-	8000	23200	30000

Purple mango does not divide overhead costs into fixed and variable components. cleaning (CLN) costs are allocated based on the number of boxes used per department. typically, purple mango pty ltd allocate costs from the QA department first.

calculate the amount of QA costs allocated to the casing department using the step down method. (to the nearest $)