Federated COmpany has two service departments (S1 and S2) and two producing departments (A and B). Department S1 serves Departments S2, A and B in the following percentages, respectively: 10%, 35% and 55%. Department S2 serves Departments S1, A and B in the following percentages, respectively: 0%, 60% and 40%. Direct department costs for S1, S2, A and B are $30,000, $16,000, $210,000 and $195,000, respectively. If Federated uses the step method of allocating service department costs beginning with Department S1, what is the total amount of cost that will be allocated from S2 to Department A?