4 The following is a partielly completed lower section of a departmental expense alocation spreadsheet for rickland It reports the total amounts of direct and indirect expenses for the four departments Purcing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are alocated based on square footage Department Purchasing Maintenance Direct Expenses $ 46,000 26,400 110,000 Spare Feet Fabrication 14 4,000 Assembly 76,000 2,000 Compute the amount of Purchasing department expense to be alocated to Assembly