The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $307,000 are allocated on the basis of machine hours. The Accounting Department's costs of $127,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $307,000 and $507,000, respectively.

	Maint	Acctg	A	B
Machine hours	494	27	2,440	270
Number of employees	9	9	15	11

What is the Accounting Department's cost allocated to Department B using the direct method?