Zana Tech has an on-site cafeteria in which it provides free meals for employees. The company allocates the cost of the cafeteria department using the direct method based on the number of employees in each department. The four production departments in the company have the following number of employees: molding 15; polishing 20, engraving 10; and packaging 15. There are 20 employees in the cafeteria. The cafeteria budgeted at $144,00 for the year. What amount of cafeteria cost will be allocated to engraving department?