Wenzel Company has two service departments, Maintenance and Human Resources. Wenzel 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:

Human

Maintenance 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

Assume the step-down method is used to allocate service department costs and the Maintenance Department is allocated first. What amount of costs would be allocated from the Maintenance Department to the Human Resources Department?