Romain Surgical Hospital uses the direct method to allocate service department costs to operating departments. The hospital has two service departments, Information Technology and Administration, and two operating departments, Surgery and Recovery. Service Department Operating Department Information Technology Administration Surgery Recovery Departmental costs $ 36,294 $ 36,282 $ 522,320 $ 720,360 Computer workstations 43 20 74 64 Employees 39 25 94 47 Information Technology Department costs are allocated on the basis of computer workstations and Administration Department costs are allocated on the basis of employees. The total Surgery Department cost after service department allocations is closest to: