Tidal Splash has two support departments, engineering services $($ES$)$ and human resources $($HR$).$ Engineering costs for the year total $$1,800,000$ and are allocated according to the number of budgeted labor hours expected for each department. HR costs for the year total $$240,000$ and are allocated based on employee head count. Use the data below to answer the following question. Support Departments Production Departments Engineering Services Human Resources Boards Slides Total Es: Labor Hrs$.60006,0009,00015,600$ Hr: Number of Employees $43101431$ Costs to Allocate $1,800,000240,000002,040,000$ Using the step$-$down method, what amount of engineering costs will be allocated to the boards department if engineering allocates prior to human resources?