The three service departments (indirect costs) are payroll, sales supervision and maintenance.

the actual costs of these service departments are as follows:

payroll sales supervision maintenance

salaries and wages $41,000 $80,000 $52,000
office supplies $3,500 $1,600 $400
supplies 0 $2,400 $7,500

the two operating departments and their statistics are as follows:

square footage number of employees net assets
machining 14,500 78 $ 420,000
assembly 4,600 52 $ 280,000

if you allocate payroll department costs by number of employees then how much payroll cost is allocated to the machining department?