Your company is considering starting a new project making disposable hats. If you implement the DH project, the cost of the accounting department will be $106,000. You currently have two other projects which also use the accounting department. The cost of the accounting department is currently 70,000. When you calculate your free cash flows to determine whether to go through with the disposable hat project, how much of the cost of the accounting department should you allocate as cost to the disposable hat project? (please round to the nearest dollar and please do not include commas in your answer)