E23-9 Johnston Fabricating incurred the following indirect costs in April: Indirect labor expense.... Equipment depreciation expense. Marketing expense.. $16,000 22,500 24,000 Data for cost allocations: Department Priming Welding Custom Orders Sales revenue $70,000 $50,000 $80,000 Indirect labor hours 400 500 100 Machine hours... 300 450 150 Building square feet... 9,000 3,000 1.500 Required Marketing expense-allocated to departments in proportion to sales. 1. Allocate Johnston Fabricating's April indirect expenses to the three departments. 2. Compute total indirect expenses for each department.