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Braun Company has one service department and two operating (production) departments. Maintenance Department costs are allocated to the two operating departments based on square feet

Braun Company has one service department and two operating (production) departments. Maintenance Department costs are allocated to the two operating departments based on square feet occupied. Listed below are the operating data for the current period:

Department Direct Expenses Square Feet
Maintenance $ 28,500 7,000
Milling 78,500 14,000
Assembly 107,400 21,000

The total cost of operating the Assembly Department for the current period is:

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