The Dahle Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial). The projected usage of the two service departments is as follows: Use of Human Resources Use of Janitorial Human resource --- 5 % Janitorial 10 % --- Assembly 60 % 40 % Finishing 30 % 55 % The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial, $50,000. Using the step-down method and assuming the Human Resources Department is allocated first, the amount of Human Resources cost allocated to the Assembly Department is: