Veneer Company has two service departments and two producing departments. The number of employees in each department is: Personnel10 Cafeteria25 Producing Department A316 Producing Department B339 690 The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $52,440 during a given period, the amount of cost allocated (rounded to two decimal places) to Department B under the direct method would be: