The Manassas Company has $55$ obsolete keyboards that are carried in inventory at a cost of $$9,600.$ If these keyboards are upgraded at a cost of $$7,700,$ they could be sold for $$19,000.$ Alternatively, the keyboards could be sold $$as is$$ for $$8,100.$ What is the net advantage or disadvantage of re$-$working the keyboards?Medusa Company allocates costs from the payroll department $($S$1)$ and the

maintenance department $($S$2)$ to the molding $($P$1),$ finishing $(P2),$ and packaging $($P$3)$

departments. Payroll department costs are allocated based on the number of

employees in the department and maintenance department costs are allocated based

on the number of square feet which the production department occupies within the

factory. Information about the departments is presented below:

Medusa uses the direct method to allocate costs. Round all answers to the nearest

dollar.

What amount of the payroll department costs will be allocated to the molding

department?