The James Corporation has four departments with data as follows:

	Service Departments				Operating Department
	Cafeteria	Maintenance		Milling		Finishing
Budgeted costs	$12,000	$10,000		$42,000		$38,000
Number of employees	12	10		84		66
Labor hours	1,500	1,250		5,250		4,750

Cafeteria costs are allocated on the basis of number of employees. If the step-down method is used with costs of the Cafeteria allocated first, the amount of cost allocated from the Cafeteria to Maintenance would be:

$750

$698

$0

$625