The following information relates to overhead allocation between support departments at a manufacturing firm:

Support Departments Production departments

HR Cleaning Fabrication Assembly

Budgeted overhead 93,000 134,000 380,000 312,000

Area of Dept (sq metres) 100 - 300 300

Number of employees - 10 370 520

Themanufacturing businessdoes not divide overhead costs into fixed and variable components. Human Resource (HR) costs are allocated based on the number of employees per department and Cleaning costs are allocated based on the square metres occupied by each department. Typically, thismanufacturing firmallocates costs from the Cleaning department first.

Calculate the amount of Cleaning costs allocated to the Assembly Department using the step down method (to the nearest $).