Hep savu Sarved 24 Test Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 280 employees and occupies 57,600 square feet: Painting has 120 employees and occuples 38,400 square feet. Indirect factory expenses for the current period are as follows: Administration Maintenance $ 88,000 $108,000 Administration is allocated based on workers in each department, maintenance is allocated based on square footage. The amount of administration expenses that should be allocated to the Painting Department for the current period is