Brief EX $6-7($LO $6\mathrm{.}1,6\mathrm{.}3)$ Lit Treasures has two support departments...

Lit Treasures has two support departments, machine maintenance $($MM$)$ and human resources $($HR$).$ Machine maintenance costs for the year total $$45,000$ and are allocated according to the number of budgeted machine hours expected for each department. HR costs for the year total $$95,000$ and are allocated based on employee head count. Use the data below to answer the following question.

Support Departments Production Departments Total

Machine Maintenance Human Resources Sparklers Rockets

MM: Machine Hours $1,000025,00030,00056,000$

HR: Number of employees $10452544$

Costs to Allocate $ $45,000$ $ $95,000$ $ $0$ $ $0$ $

Using the step$-$down method, what amount of maintenance costs will be allocated to the sparklers department if human resources allocates prior to the maintenance department? Note: Do not round intermediate calculations. Round your answer to $2$ decimals.