company allocates $190,400 of accounting dept costs to its production sales and sales dept since accounting dept supports the other 2 depts with...

S. company allocates $190,400 of accounting dept costs to its production sales and sales dept since accounting dept supports the other 2 depts with regard to payrool and accounts payable funtions. The costs will be allocated on the # of employees using the direct method.

Department                           Employees

Accounting                4

Production                26

Sales                        16

How much of the accounting dept costs will be allocated to the production?