The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $691,600 are allocated on the basis of machine hours. The Accounting Department's costs of $198,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $230,000 and $430,000, respectively.

	Maintenance	Accounting	A	B
Machine hours	785	90	3,300	340
Number of employees	2	2	8	4

What is the cost of the Accounting Department's cost allocated to Department A (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first?