The Xtra Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available:

	Human Resources			Janitorial			Sales #1			Sales #2			Sales #3
Budgeted cost	$	64,000		$	48,000
Space in Square Feet		23,000			20,000			32,000			54,000			74,000
Number of employees		5			10			15			45			30

Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is: