26. Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 366 employees and occupies 62,000 square feet; Painting has 280 employees and occupies 46,800 square feet. Indirect factory expenses for the current period are as follows:

Administration	$108,800
Maintenance	$136,000

Administration is allocated based on workers in each department; maintenance is allocated based on square footage. The total amount of administration expense that should be allocated to the Assembly Department for the current period is:

A. $61,642.

B. $77,500.

C. $139,000.

D. $146,000.

PLEASE ADD EXPLANATION