General Electric has two operating (production) departments: Assembly and Painting. Assembly has 200 employees and occupies 61,200 square feet; Painting has 50 employees and occupies 40,800 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	91,000
Maintenance	$	111,000

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

Multiple Choice

• $66,600.

• $133,200.

• $72,800.

• $139,400.

• $141,620.