Rand, Land, and Stan, CPA's, has three divisions: audit, tax, and business consulting. When the specifications for the new computer system were established, the audit division needed 50% of the capacity, the tax division required 30%, and business consulting required 20%. The fixed computer department costs are allocated based on these percentages. The variable costs of the computer department are allocated based on the minutes of computer time that each department uses. The computer division budget for fixed costs is $450,000, and the budget for variable costs is $145,600. The company anticipates using 520,000 minutes of computer time.
If the tax division uses 105,000 minutes of computer time this year, what is the total amount of computer department costs that will be allocated to the tax division (rounded to the nearest dollar)?