The following information relates to support department overhead at BigTree Corporation: Support Departments Production Departments HR IT Fabrication Assembly Budgeted Overhead 70,000 193,000 332,000 495,000 Number of Machines 8 39 23 Number of Employees 15 54 88 BigTree Corporation does not divide overhead costs into fixed and variable components. Human Resource (HR) costs are allocated based on the number of employees per department and Information Technology (IT) costs are allocated based on number of computerised and robotic machines used per department. Typically, BigTree Corp allocate costs from the IT department first. Calculate the amount of Human Resource department costs allocated to the Assembly Department using the direct method (to the nearest $). (2 marks)