Tier company has two service departments, maintenance and human resources. Tier company also has two production departments, mixing and finishing. maintenance costs are allocated based on square footage while human resources costs are allocated based on number of employees. the following information has been gathered for the current year: maintenance human resources mixing finishing

direct costs $50,400 $33,600 $42,000 $70,000

square footage 1,600 800 3,200 2,400

number of employees 16 24 48 64

if the direct method is used to allocate service department costs, then the total cost of the human resources department after the maintenance department cost allocation would be ________.