The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $320,000 are allocated on the basis of machine hours. The Accounting Department's costs of $140,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $320,000 and $520,000, respectively.

	Maint	Acctg	A	B
Machine hours	520	40	2,700	400
Number of employees	22	22	28	24

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