The Dahle Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial). The projected usage of the two service departments is as follows:

	Use of Human Resources			Use of Janitorial
Human resource		---			15	%
Janitorial		10	%		---
Assembly		60	%		45	%
Finishing		30	%		40	%

The budgeted costs in the service departments are: Human Resources, $70,000 and Janitorial, $50,000. Using the step-down method and assuming the Human Resources Department is allocated first, the amount of Human Resources cost allocated to the Assembly Department is: