Amber Envy has two support departments, engineering services $($ES$)$ and human resources $($HR$).$ Engineering costs for the year total $$500,000$ and are allocated according to the number of budgeted labor hours expected for each department. HR costs for the year total $$200,000$ and are allocated based on employee head count. Use the data below to answer the following question.

$$Support DepartmentsProduction DepartmentsTotalEngineering ServicesHuman ResourcesCandlesLotionES: Labor Hours$50001,2004002,100$HR: Number of employees$18104656130$Costs to Allocate$ $500,000$$ $200,000$$ $0$$ $0$$ $700,000$

Required:

Using the direct method, what amount of engineering costs will be allocated to the lotion department?