Todd Company has two production departments called Assembly and Finishing. The maintenance department serves both production departments. Maintenance costs are allocated based on labor hours. Budgeted fixed costs for the maintenance department are $30,000. Budgeted variable costs for the maintenance department are $5.00 per labor hour. Other relevant data follow: Assembly Finishing Capacity available 20,000 labor hours 15,000 labor hours Capacity used 15,000 labor hours 9,000 labor hours Actual maintenance department costs: Fixed $36,000 Variable $100,000 The amount of variable maintenance department costs allocated to the Finishing Department should be ________. PLEASE SHOW WORK.