The managers of Rochester Manufacturing are discussing ways to allocate the cost of support departments such as Quality Control and Janitorial to the Production departments. Both service departments believe that they should use service hours as their basis to allocate costs. To aid them in this discussion the controller has provided the following information:

	SERVICE DEPARTMENTS		OPERATING DEPARTMENTS
	Quality Control	Janitorial	Machining	Assembly
Department costs (before allocations)	$ 350000	$ 200000	$ 400000	$ 300000
Machine Hours			50000
Direct labor hours				25000
Hours of Quality Control Service		7000	21000	7000
Hours of Maintenance Service	10000		18000	12000

Required:

If Rochester uses the step-down method of allocating support department costs beginning with Quality Control, the Janitorial costs allocated to the Assembly department would be: