Medusa Company allocates costs from the payroll department (S1) and the maintenance department (S2) to the molding (P1), finishing (P2), and packaging (P3) departments. Payroll department cost are allocated based on the number of employees in the department and maintenance department costs are allocated on the number of square feet which the production department occupies within the factory. Information about the department is presented below:

Department Costs Number of Employees Number of Square Ft

Payroll(S1) $139,000 2 2,000

Maintenance(S2) $220,000 8 64,000

Molding(P1) 70 100,000

Finishing(P2) 48 60,000

Packaging(P3) 22 40,000

Medusa uses the direct method to allocate costs. Round all answers to the nearest dollar.

What amount of payroll department costs will be dedicated to the molding department?